Holy Spirit Ass'n for the Unification of World Christianity v. Department of Treasury

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that the burden of going forward with evidence related to tax liability may be shifted to the opposing party and concluding that the petitioner met that burden by presenting direct testimony by church members involved in the disputed transactions as well as documentary evidence

Source: CourtListener parenthetical corpus (CC0).