MUSIC SQUARE CHURCH v. U.S.

No. 99-5109.

218 F.3d 1367 (2000)

MUSIC SQUARE CHURCH, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

July 13, 2000.


Attorney(s) appearing for the Case

David B. Goldstein,, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., of New York, New York, argued for plaintiff-appellant. On the brief were Eric M. Lieberman; and James J. Jackson, of Washington, DC.

Randolph L. Hutter, Attorney, Tax Division, Appellate Section, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General; and Richard Farber, Attorney.

Before NEWMAN, CLEVENGER, and SCHALL, Circuit Judges.


CLEVENGER, Circuit Judge.

Music Square Church (MSC) appeals the dismissal of its complaint with prejudice. See Music Square Church v. United States, No. 96-396T (Fed.Cl. Apr. 15, 1999). We affirm.

I

MSC is a church founded by Tony and Susan Alamo. The Internal Revenue Service (IRS) recognized MSC as a tax-exempt organization under 26 U.S.C. § 501(c) in 1981. In a Final Adverse Determination letter dated April 5, 1996, however, the Commissioner...

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