[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. § 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