U.S. v. CHURCH OF SCIENTOLOGY WESTERN U.S.

Nos. 91-55479, 91-55481, 91-55489 and 91-55491.

973 F.2d 715 (1992)

UNITED STATES of America, Plaintiff-Appellant/Cross-Appellee, v. CHURCH OF SCIENTOLOGY WESTERN UNITED STATES and Cal Cole, President, Defendants-Appellees/Cross-Appellants. UNITED STATES of America, Plaintiff-Appellant/Cross-Appellee, v. CHURCH OF SCIENTOLOGY INTERNATIONAL and Lynn Farny, Secretary, Defendants-Appellees/Cross-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided August 19, 1992.


Attorney(s) appearing for the Case

John A. Dudeck, Jr., Dept. of Justice, Washington, D.C., for plaintiff-appellant/cross-appellee.

Eric M. Lieberman, Hillary Richard, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., and Michael Lee Hertzberg, New York City, for defendants-appellees/cross-appellants.

Before TANG, SCHROEDER and BEEZER, Circuit Judges.


SCHROEDER, Circuit Judge:

I. Introduction

These consolidated appeals represent the latest round in the Internal Revenue Service's legal struggle to determine the tax status and tax liability of the various entities which comprise the Church of Scientology. The struggle has a long history in the federal courts.1 This matter arises out of parallel cases involving two separate Scientology...

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