Legal Opinion
Big Mama Rag, Inc., a Colorado Nonprofit Corporation v. United States of America
Court of Appeals for the D.C. Circuit
Decided September 15, 1980No. 79-1826PublishedCited by 41 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge MIKVA.
MIKVA, Circuit Judge:
Plaintiff, Big Mama Rag, Inc. (BMR, Inc.), appeals from the order of the court below granting summary judgment to defendants 1 and upholding the IRS’s rejection of plaintiff’s application for tax-exempt status. Specifically, BMR, Inc. questions the finding that it is not entitled to tax exemption as an educational or charitable organization under section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3) (1976), and Treas.Reg. § 1.501(c)(3)-1(d)(2) & (3) (1959). Appellant also challenges the constitutionality…
2Cases cited21 opinions
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- Connally v. General Construction Co.Supreme Court of the United States · 1926
- National Ass'n for the Advancement of Colored People v. ButtonSupreme Court of the United States · 1963
- Papachristou v. City of JacksonvilleSupreme Court of the United States · 1972
16 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Bullfrog Films, Inc. v. Charles Z. Wick, Director, United States Information AgencyCourt of Appeals for the Ninth Circuit · 1988
- United States v. William Thomas, United States of America v. Ellen ThomasCourt of Appeals for the D.C. Circuit · 1988
- Nationalist Movement v. CommissionerCourt of Appeals for the Fifth Circuit · 1994
- Nationalist Movement v. CommissionerUnited States Tax Court · 1994
- Armstrong v. District of Columbia Public LibraryDistrict Court, District of Columbia · 2001
36 more not listed; retrieve them via the Exa API.