CORPORATION OF THE PRESIDING BISHOP OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS
v.
HODEL, SECRETARY OF THE INTERIOR, ET AL.
CORPORATION OF THE PRESIDING BISHOP OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS
HODEL, SECRETARY OF THE INTERIOR, ET AL.
486 U.S. 1015
Supreme Court of the United States (1988)
Negative Treatment
Cited by 13 cases
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Cited By (12 total)
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Hernandez v. Commissioner of Internal Revenue, 490 U.S. 680 (U.S. 1989)…s. Branch churches, known as “franchises” or “missions,” provide Scientology services at the local level, under the supervision of the mother Church. Church of Scientology of California v. Commissioner, 823 F. 2d 1310, 1313 (CA9 1987), cert. denied, 486 U. S. 1015 (1988). Scientologists believe that an immortal spiritual being exists in every person. A person becomes aware of this spiritual dimension through a process known as “auditing.”2 Auditing involves a one-to-one encounter between a participant (known…1 / 3
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Luisa M. Fernandez v. Bankers Nat'l Life Ins. Co., 906 F.2d 559 (11th Cir. 1990)…n controlling law; (2) the availability of new evidence or an expanded factual record; and (3) need to correct a clear error or prevent manifest injustice.”), aff'd in part, rev’d in part on other grounds, 828 F. 2d 514 (9th Cir.1987), cert. denied, 486 U.S. 1015, 108 S.Ct. 1752, 100 L.Ed.2d 214 (1988). Furthermore, denial of summary judgment is an interlocutory ruling which does not have res judicata effect. United States v. Florian, 312 U.S. 656, 61 S.Ct. 713, 85 L.Ed. 1105 (1941) (per curiam); United Sta…
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Church OF Scientology Flag Serv. ORG., Inc. v. City OF Clearwater, 2 F.3d 1514 (11th Cir. 1993)…oroughly recounted in numerous judicial decisions. See, e.g., Hernandez v. Commissioner, 490 U.S. 680, 684-86, 109 S.Ct. 2136, 2141, 104 L.Ed.2d 766 (1989); Church of Scientology v. Commissioner, 823 F. 2d 1310, 1313-14 (9th Cir.1987), cert. denied, 486 U.S. 1015, 108 S.Ct. 1752, 100 L.Ed.2d 214 (1988); Founding Church of Scientology v. United States, 409 F. 2d 1146, 1151-52 (D.C.Cir.), cert. denied, 396 U.S. 963, 90 S.Ct. 434, 24 L.Ed.2d 427 (1969), and on remand, United States v. Article or Device Hubbard…
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