Legal Opinion
Urantia Foundation v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 4, 1982No. 81-2911PublishedCited by 14 opinions
1Opinion of the Court
WILLIAM J. CAMPBELL, Senior District Judge.
Appellant, Urantia Foundation (hereafter “Foundation”), filed a petition with the Tax Court seeking a declaratory judgment to invalidate a letter ruling of the Internal Revenue Service. The Foundation alleged jurisdiction for the petition under 26 U.S.C. § 7428(a)(1). 1 However, the Tax Court dismissed the petition concluding that it presented no actual controversy and that the letter ruling was not a determination reviewable under § 7428(a)(1). Appellant contends on this appeal that the Tax Court’s construction of § 7428(a)(1) was unduly…
2Cases cited10 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- The Jolles Foundation, Inc. v. Donald R. Moysey, Individually and as District Director, Internal Revenue ServiceCourt of Appeals for the Second Circuit · 1957
- W. Willard Wirtz, Secretary of Labor of the United States v. Cody FowlerCourt of Appeals for the Fifth Circuit · 1966
- Linus Pauling v. James O. EastlandCourt of Appeals for the D.C. Circuit · 1960
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- J.N.S., Inc. v. State of Indiana, Lindley Pearson, as Attorney General of the State of IndianaCourt of Appeals for the Seventh Circuit · 1983
- Foundation of Human Understanding v. CommissionerUnited States Tax Court · 1987
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
- AHW Corp. v. CommissionerUnited States Tax Court · 1982
- Baptist Hospitals, Inc., and Bhi Management Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1988
9 more not listed; retrieve them via the Exa API.