Legal Opinion
Goldsboro Christian Schools, Inc. v. United States
District Court, E.D. North Carolina
Decided September 12, 1977No. 75-0020-CIV-8PublishedCited by 7 opinions
1Opinion of the Court
ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT
HEMPHILL, District Judge.
This is a federal income tax refund suit instituted by plaintiff to recover $3,459.93 in federal withholding, Federal Insurance Contributions Act (F.I.C.A.) and Federal Unemployment Tax Act (F.U.T.A.) taxes paid by plaintiff for the period from 1969 through 1972. Defendant has counterclaimed against plaintiff to recover $160,-073.96 in federal taxes in addition to the amounts plaintiff has previously paid.
This case involves three major issues. First, the plaintiff seeks to qualify as an organization exempted from F.I.C.A. and…
2Cases cited16 opinions
- Brown v. Board of EducationSupreme Court of the United States · 1954
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Committee for Public Education & Religious Liberty v. NyquistSupreme Court of the United States · 1973
- Bob Jones University v. SimonSupreme Court of the United States · 1974
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3Cited by7 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Bob Jones University v. United StatesUnited States Court of Claims · 1982
- Bob Jones University v. United StatesDistrict Court, D. South Carolina · 1978
- Bob Jones University v. United StatesCourt of Appeals for the Fourth Circuit · 1980
- Winchell v. United StatesDistrict Court, D. Nebraska · 1983
2 more not listed; retrieve them via the Exa API.