Legal Opinion
Northern California Central Services, Inc. v. United States
United States Court of Claims
Decided January 24, 1979No. 352-77PublishedCited by 23 opinions
1Opinion of the CourtNichols, Judge
Plaintiff Northern California Central Services (NCCS), a shared laundry service organization, seeks a declaratory judgment under 26 U.S.C. § 7428(a)(1) that it is a "charitable organization” as defined in § 501(c)(3) of the Internal Revenue Code, and thus entitled to an exemption from federal income tax under § 501(a).
Northern California Central Services is a California nonprofit corporation organized to provide laundry services to nonprofit hospitals. It was founded in order to maintain the sanitary standards for hospital laundry and linen required by the Joint Committee on Accreditation of…
2Cases cited12 opinions
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- United States v. KingSupreme Court of the United States · 1969
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Green v. ConnallyDistrict Court, District of Columbia · 1971
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
7 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- The Brook, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Associated Hospital Services, Inc. v. CommissionerUnited States Tax Court · 1980
18 more not listed; retrieve them via the Exa API.