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(Download) "Church of Scientology of California v. United States" by United States Court of Appeals for the Ninth Circuit ~ Book PDF Kindle ePub Free

Church of Scientology of California v. United States

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eBook details

  • Title: Church of Scientology of California v. United States
  • Author : United States Court of Appeals for the Ninth Circuit
  • Release Date : January 05, 1990
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 77 KB

Description

ALARCON, Circuit Judge The Church of Scientology of California (Church) appeals from the denial of its request for a preliminary injunction against the Internal Revenue Service (IRS). The district court concluded it lacked subject matter jurisdiction and, therefore, was precluded from granting this relief by the Anti-Injunction Act, 26 U.S.C. § 7421. The Church contends that the record demonstrates that the district court has the jurisdiction to grant equitable relief pursuant to the judicial exception to the Anti-Injunction Act. We disagree and affirm. I


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