Church of Scientology of California v. United States and Frank S. Zolin (506 U.S. 9)
U.S. Supreme Court · decided November 16, 1992 · Supreme Court Database (Spaeth)
- Citation
- 506 U.S. 9 · 113 S. Ct. 447
- Decided
- November 16, 1992
- Term
- October Term 1992
- Vote
- 9–0
- Majority author
- Justice Stevens
- Issue area
- Judicial Power
- Disposition
- Vacated and remanded
- Outcome
- Petitioning party won
- Ideological direction
- Liberal
Opinion excerpt
Justice Stevens delivered the opinion of the Court. Two tapes recording conversations between officials of the Church of Scientology (Church) and their attorneys in July 1980 have been the principal bone of contention in this, and two earlier, legal proceedings. In an action filed in the Los Angeles County Superior Court, the Church contended that the defendant had unlawfully acquired possession of the tapes. Pending resolution of that action, the state court ordered its Clerk to take custody of the tapes and certain other documents. In 1984, in connection with an investigation of the tax returns of L. Ron Hubbard, founder of the Church of Scientology, the Internal Revenue Service (IRS) sought access to the Church documents in the state-court Clerk’s possession. After the Clerk was served with an IRS summons, he permitted IRS agents to examine and make copies of the tapes. Thereafter, in a federal action initiated by the Church in the Central District of California, the District Court entered a temporary restraining order directing the IRS to file its copies of the tapes, and all related notes, with the federal court. Those copies were subsequently returned to the Clerk of the state court. On January 18, 1985, the IRS commenced this proceeding by filing a petition to enforce the summons that had previously been served on the state-court Clerk. The Church intervened and…
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