Church of Scientology of California v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1987-07-28

Cited by 108 later decision(s) in our corpus · see the citation network in Lexace

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TANG, Circuit Judge: The Church of Scientology (Church) appeals a judgment of the Tax Court which affirmed the Commissioner’s assessment of tax deficiencies and late filing penalties against the Church for the years 1970,1971 and 1972. At issue is whether the Commissioner properly revoked the Church’s tax exempt status. I. Th…

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