[DOWNLOAD] "Church of Scientology of California v. United States" by United States Court of Appeals for the Ninth Circuit # Book PDF Kindle ePub Free

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. Â§ 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