Legal Opinion
Senior Citizens Stores, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided September 13, 1979No. 79-1368PublishedCited by 19 opinions
1Per curiam
Plaintiff appeals an adverse judgment in the district court in its suit for a refund of federal income taxes of $311.00 and interest thereon. 28 U.S.C.A. § 1346. Plaintiff maintains it was entitled to exemption from taxation as a corporation organized and operated exclusively for charitable purposes. 26 U.S.C.A. § 501(c)(3). The district court held, on stipulated facts and the deposition of a principal, that plaintiff’s operations did not qualify for exemption. We affirm.
Section 501(c)(3) of the Internal Revenue Code provides tax exemption for corporations
organized and operated exclusively…
2Cases cited10 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- People's Educational Camp Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Bubbling Well Church of Universal Love, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Granzow v. CommissionerCourt of Appeals for the Seventh Circuit · 1984
- Nationalist Movement v. CommissionerCourt of Appeals for the Fifth Circuit · 1994
- J. Douglas Kile v. Commissioner of Internal Revenue, David Granzow v. Commissioner of Internal Revenue, Basic Bible Church of America, Auxiliary Chapter 1104, Herbert C. Graf, Apostle v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Living Faith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
14 more not listed; retrieve them via the Exa API.