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Can the IRS overrule the Supreme Court?
- Source :
- Emory Law Journal. Summer, 1996, Vol. 45 Issue 3, p987-1034.
- Publication Year :
- 1996
- Subjects :
- Church of Scientology -- Taxation
Tax exemption -- Laws, regulations and rules
Churches -- Taxation
Judicial power -- Analysis
Hernandez v. Commissioner (490 U.S. 680 (1989))
Powell v. United States (945 F.2d 374 (11th Cir. 1991))
United States. Internal Revenue Service -- Powers and duties
Internal Revenue Code (I.R.C. 501)
Internal Revenue Code (I.R.C. 170)
Subjects
Details
- ISSN :
- 00944076
- Volume :
- 45
- Issue :
- 3
- Database :
- Gale General OneFile
- Journal :
- Emory Law Journal
- Publication Type :
- Academic Journal
- Accession number :
- edsgcl.19066145