Legal Opinion
Federation Pharmacy Services, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 11, 1980No. 79-1883PublishedCited by 41 opinions
1Opinion of the Court
ROY, District Judge.
This is an appeal by the Federation Pharmacy Services, Inc., (Federation) from the decision of the United States Tax Court that it is not a tax-exempt organization as described in § 501(c)(3) of the Internal Revenue Code of 1954. Timely notice of appeal was filed and jurisdiction of this Court is based upon § 7482(a) of the Internal Revenue Code of 1954 (26 U.S.C.).
This case was submitted to the Tax Court for decision on a stipulated administrative record. The record reflects that Metropolitan Senior Federation (Metropolitan), a nonprofit Minnesota corporation whose…
2Cases cited20 opinions
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Abbott Laboratories v. Portland Retail Druggists Assn., Inc.Supreme Court of the United States · 1976
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
15 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Living Faith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Ohio Teamsters Educational and Safety Training Trust Fund v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Goldsboro Art League, Inc. v. CommissionerUnited States Tax Court · 1980
- IHC Health Plans, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- Redlands Surgical Servs. v. CommissionerUnited States Tax Court · 1999
36 more not listed; retrieve them via the Exa API.