Elder-Beerman Stores Corp. v. Nat'l Labor Relations Bd., 397 U.S. 1009 (1970). · Go Syfert
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Elder-Beerman Stores Corp. v. Nat'l Labor Relations Bd., 397 U.S. 1009 (1970). Cases Citing This Book View Copy Cite
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cited 3× by 1 distinct case · “The amount or extent of the inurement or benefit is not relevant.”
85 citation events (3 in the last 25 years) across 20 distinct courts.
Strongest positive: Community Worship Fellowship v. United States (uscfc, 2025-10-23)
Treatment trajectory · 1970 → 2026 · click a year to view as-of
1970 1998 2026
Top citers, strongest first. 13 distinct citers. How cited ↗
discussed Cited as authority (quoted) Community Worship Fellowship v. United States
Fed. Cl. · 2025 · signal: see · quote attribution · 1 verbatim quote · confidence high
the amount or extent of the inurement or benefit is not relevant.
discussed Cited "see" Friendship Village of Greater Milwaukee, Inc. v. City of Milwaukee
Wis. Ct. App. · 1993 · signal: see · confidence high
See State v. Beno, 99 Wis. 2d 77, 84 , 298 N.W.2d 405, 410 (Ct. App. 1980). *230 When considering whether property is used for the inurement or benefit of private individuals in the tax exempt organization context, Founding Church of Scientology v. United States, 412 F.2d 1197 (Ct. Cl. 1969), cert. denied, 397 U.S. 1009 (1970), and World Family Corp. v. Commissioner, 81 T.C. 958 (1983), provide a helpful survey of principles established in federal cases.
discussed Cited "see" Jay Carter Joan H. Carter v. United States (2×)
9th Cir. · 1992 · signal: see · confidence high
See Founding Church of Scientology v. United States, 188 Ct.Cl. 490 , 412 F.2d 1197, 1200-01 (1969), cert. denied, 397 U.S. 1009 , 90 S.Ct. 1237 , 25 L.Ed.2d 422 (1970).
discussed Cited "see" Wendy L. Parker Rehabilitation Foundation, Inc. v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Founding Church of Scientology v. United States, 188 Ct.Cl. 490 , 412 F.2d 1197 (1969) , cert. denied 397 U.S. 1009 (1970) (payments made to family members of organization's founder); Charleston Chair Company v. United States, 203 F. Supp. 126 (E.D.S.C. 1962) (scholarship aid given to son of officer and director); Rueckwald Foundation, Inc. v. Commissioner, T.C.
discussed Cited "see" Boynton v. Commissioner
Tax Ct. · 1985 · signal: see · confidence high
See Founding Church of Scientology v. United States, 188 Ct. Cl. 490 , 497 , 500 , 412 F.2d 1197 , 1200 , 1202 (1969) , *18 cert. denied 397 U.S. 1009 (1970) ; Unitary Mission Church v. Commissioner, 74 T.C. 507 , 513 (1980) , affd. without published opinion 647 F.2d 163 (2d Cir. 1981) .
cited Cited "see" Freedom Church of Revelation v. United States
D.D.C. · 1984 · signal: see · confidence high
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).
discussed Cited "see" William R. And Lorna E. Hall v. Commissioner of Internal Revenue (2×)
9th Cir. · 1984 · signal: see · confidence high
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).
discussed Cited "see" Ideal Life Church of Lake Elmo v. County of Washington (2×)
Minn. · 1981 · signal: see · confidence high
See Founding Church of Scientology v. United States, 188 Ct.Cl. 490 , 412 F.2d 1197 (1969), cert. denied, 397 U.S. 1009 , 90 S.Ct. 1237 , 25 L.Ed.2d 422 (1970). [11] Remmers also must be read in conjunction with Theriault v. Silber, 453 F.Supp. 254 (W.D.
discussed Cited "see" Bubbling Well Church of Universal Love, Inc. v. Commissioner (2×)
Tax Ct. · 1980 · signal: see · confidence high
See Founding Church of Scientology v. United States , 188 Ct. Cl. 490 , 498 , 412 F.2d 1197 , 1201 (1969) , cert. denied 397 U.S. 1009 (1970) ; Parker v. Commissioner , 365 F.2d 792 , 799 (8th Cir. 1966) , affg. a Memorandum Opinion of this Court, cert. denied 385 U.S. 1026 (1967) .
discussed Cited "see" Lowry Hosp. Ass'n v. Comm'r (2×)
Tax Ct. · 1976 · signal: see · confidence high
See Founding Church of Scientology v. United States, 412 F.2d 1197 (Ct. Cl. 1969), cert. denied 397 U.S. 1009 (1970); General Contractor’s Assn. of Milwaukee v. United States, 202 F.2d 633 (7th Cir. 1953); Chattanooga Auto.
cited Cited "see" United States v. Dorgan
8th Cir. · 1975 · signal: see · confidence high
See Engelman v. Cahn, 425 F.2d 954 , 958 (2nd Cir. 1969) (Friendly, J.), cert. denied, 397 U.S. 1009 , 90 S.Ct. 1238 , 25 L.Ed.2d 422 (1970); Tampa Phosphate R.
cited Cited "see" United States v. Dorgan
8th Cir. · 1975 · signal: see · confidence high
See Engelman v. Cahn, 425 F.2d 954 , 958 (2nd Cir. 1969) (Friendly, J.), Cert. denied, 397 U.S. 1009 , 90 S.Ct. 1238 , 25 L.Ed.2d 422 (1970); Tampa Phosphate R.
discussed Cited "see" Entertainment Systems, Inc. v. Sedita
W.D.N.Y. · 1970 · signal: see · confidence high
See Engelman v. Cahn, 425 F.2d 954 (2d Cir.), cert. denied, 397 U.S. 1009 , 90 S.Ct. 1238 , 25 L.Ed.2d 422 (1970); McLucas v. Palmer, 427 F.2d 239 (2d Cir.), cert. denied, 26 L.Ed.2d 808 (1970); and Jodbor Cinema, Ltd. v. Sedita, 309 F.Supp. 868 (W.D.N.Y.1970).
Retrieving the full opinion text from the archive…
Elder-Beerman Stores Corp.
v.
National Labor Relations Board
No. 1174.
Supreme Court of the United States.
Mar 30, 1970.
397 U.S. 1009
Jerome Goldman for petitioner. Solicitor General Griswold, Arnold Ordman,' Dominick L. Manoli, Norton J. Come, and Linda Sher for respondent.
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 77%
Citer courts: Federal Claims (1)

C. A. 6th Cir. Certiorari denied.