Universal Life Church, Inc., Plaintiff-appellant, v. the United States, Defendant-appellee, 862 F.2d 321 (Fed. Cir. 1988)

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US Court of Appeals for the Federal Circuit - 862 F.2d 321 (Fed. Cir. 1988) Oct. 18, 1988

Before FRIEDMAN, BISSELL and MAYER, Circuit Judges.

PER CURIAM.


The judgment of the United States Claims Court, 13 Cl.Ct. 567 (1987), granting the motion of the United States for summary judgment dismissing the complaint seeking a declaratory judgment that the appellant is an exempt organization under 26 U.S.C. § 501(c) (3) (1982), is affirmed on the basis of the opinion of Judge Nettesheim of the Claims Court.