ELDER-BEERMAN STORES CORP.

v.

NATIONAL LABOR RELATIONS BOARD

Citator

Cited By (21 total)

• United States v. Church OF Scientology OF Cal. & Henning Heldt, 520 F.2d 818 (9th Cir. 1975)
  …n this case. We note in passing that the Service has litigated to finality and won a case involving the tax exempt status of a Scientology church in Founding Church of Scientology v. United States, 1969, 412 F. 2d 1197, 188 Ct.Cl. 490, cert. denied, 397 U.S. 1009, 90 S.Ct. 1237, 25 L.Ed.2d 422, where the court held that the Church failed to prove that no part of the corporation’s net earnings inured to the benefit of private individuals. See 26 U.S.C. § 501(c)(3). As evidence of purportedly improper Service…
• J. RAY McDERMOTT & Co., Inc. v. The Vessel Morning Star, 457 F.2d 815 (5th Cir. 1972)
  …ngressional intent in enacting this legislation was to promote and encourage the continued development of the American merchant marine. Mastan Co. v. Steinberg, 3 Cir. 1969, 418 F. 2d 177, 179, cert. denied, Todd Shipyards Corp. v. Mastan Co., 1970, 397 U.S. 1009, 90 S.Ct. 1238, 25 L.Ed.2d 422. “The passage of the Ship Mortgage Act came about primarily from the necessity of affording substantial security to persons supplying essential financing to the shipping industry.” Merchants & Marine Bank v. The T. E.…
• William R. and Lorna E. Hall v. Commissioner OF Internal Revenue, 729 F.2d 632 (9th Cir. 1984)
  …living expenses, other than reasonable salaries to the clergy, constitutes inurement to a private person under the Internal Revenue Code. See Founding Church of Scientology v. United States, 412 F. 2d 1197, 1200, 188 Ct.Cl. 490 (1969), cert. denied, 397 U.S. 1009, 90 S.Ct. 1237, 25 L.Ed.2d 422 (1970). Hall responds that it is only improper for an organization’s net earnings to inure to a private person; otherwise, no church could pay salaries to its clergy. He contends that his rental allowance should not b…

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