Legal Opinion
Harlan E. Moore Charitable Trust v. United States
District Court, C.D. Illinois
Decided January 19, 1993No. 91-2330PublishedCited by 6 opinions
1Opinion of the Court
ORDER
BAKER, District Judge.
This matter is before the court on cross-motions for summary judgment. The plaintiff, Harlan E. Moore Charitable Trust, is a qualified tax exempt organization and has filed this suit seeking a refund of $19,824.71 ($16,033.66 plus interest) on assessed income tax deficiencies it paid for the years 1986 through 1989.
The tax was assessed on rent from a farm the plaintiff owns in Piatt county as an unrelated business income tax (UBIT) under 26 U.S.C. § 512. The legal issue in this case is narrow: whether the rent, in the form of' 50% of the farm’s production under a…
2Cases cited12 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Alfred MECHNIG, Plaintiff-Appellant, v. SEARS, ROEBUCK & CO., Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1989
- prod.liab.rep.(cch)p 10,905 Shirley Black v. Henry Pratt Company and Amsted IndustriesCourt of Appeals for the Seventh Circuit · 1985
- Carroll v. CaldwellIllinois Supreme Court · 1957
- Frank HERMAN and Frank Mullaney, Plaintiffs-Appellants, v. NATIONAL BROADCASTING COMPANY, INC., Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hastert v. Illinois State Board of Election CommissionersCourt of Appeals for the Seventh Circuit · 1993
- Byrd v. E.B.B. FarmsIndiana Court of Appeals · 2003
- Oblinger v. CommissionerUnited States Tax Court · 1993
- Dennis J. Hastert, Harris Fawell, John E. Porter, Philip M. Crane, Henry J. Hyde, Robert H. Michel, and Thomas W. Ewing, and Johnny Scott and Ben Howard, Plaintiffs-Intervenors-Appellants v. Illinois State Board of Election Commissioners, John J. Lanigan, Theresa M. Petrone, Richard A. Cowen, Hannelore Huisman, Lawrence E. Johnson, David E. Murray, Langdon D. Neal and Wanda T. Rednour, Dennis J. Hastert, Harris Fawell, John E. Porter, Philip M. Crane, Henry J. Hyde, Robert H. Michel, and Thomas W. Ewing v. State Board of Elections, John J. Lanigan, Theresa M. Petrone, Richard A. Cowen, Lawrence E. Johnson, David E. Murray, Langdon D. Neal, Wanda T. Rednour and Hannelore Huisman, Defendants- Wilfredo Nieves, Al Johnson, Linda Coronado, Bobby Rush, Jesus Garcia, Rev. Willie Barrow, Rafael Boria, Miguel Del Valle, Robert L. Lucas, Leon D. Finney, Jr., Rev. Clay Evans, Joseph Gardner, Luis v. Gutierrez, Regner Suarez, Joseph Berrios, Miguel A. Santiago, and Neomi Hernandez v. Illinois State Board of Election Commissioners, John J. Lanigan, Theresa M. Petrone, Richard A. Cowen, Hannelore Huisman, Lawrence E. Johnson, David E. Murray, Langdon D. Neal and Wanda T. Rednour, the Chicago Urban League, Craig R. Collins, Mark Allen, and Nikolas C. Theodore v. State Board of Elections, John J. Lanigan, Theresa M. Petrone, Richard A. Cowen, Lawrence E. Johnson, David E. Murray, Langdon D. Neal and Wanda T. Rednour, Ann Rosebrook, Daryl Barklow, Amiel Cueto, Richard Mark, Jeanelle Norman, Carolyn Toney, Lee Babcock, Raymond Oliver, Barbara Poshard, William Matthews, Gerald Hawkins, and Eva Savala v. State Board of Elections, John J. Lanigan, Theresa M. Petrone, Richard A. Cowen, Hannelore Huisman, Lawrence E. Johnson, David E. Murray, Langdon D. Neal and Wanda T. RednourCourt of Appeals for the Seventh Circuit · 1994
- Byrd v. E.B.B. FarmsIndiana Court of Appeals · 2003
1 more not listed; retrieve them via the Exa API.