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FOUNDATION OF HUMAN UNDERSTANDING v. U.S.

No. 2009-5129.

614 F.3d 1383 (2010)

FOUNDATION OF HUMAN UNDERSTANDING, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

August 16, 2010.

Attorney(s) appearing for the Case

Marc K. Sellers, Schwabe Williamson & Wyatt, PC, of Portland, Oregon, argued for plaintiff-appellant. With him on the brief was Dan Eller.

Kenneth L. Greene, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were John A. Dicicco, Acting Assistant Attorney General, and Ellen Page Delsole, Attorney.

Before LOURIE, BRYSON, and GAJARSA, Circuit Judges.

BRYSON, Circuit Judge.

The Foundation of Human Understanding ("the Foundation"), which describes itself as "based upon Judeo-Christian beliefs and the doctrine and teachings of its founder, Roy Masters," challenges a decision of the United States Court of Federal Claims that the Foundation did not qualify as a "church" under section 170(b)(1)(A)(i) of the Internal Revenue Code ("I.R.C."), 26 U.S.C. § 170(b)(1)(A)(i), for the period from January 1, 1998, through...

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