Legal Opinion
Polm Family Foundation, Inc. v. United States of America
District Court, District of Columbia
Decided September 14, 2009No. Civil Action No. 2008-0514Published
1Opinion of the Court
UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ____________________________________ ) POLM FAMILY FOUNDATION, INC., ) ) Plaintiff, ) ) v. ) Civil Action No. 08-0514 (RBW) ) UNITED STATES OF AMERICA and ) THE INTERNAL REVENUE SERVICE ) ) Defendants. ) ) ____________________________________) MEMORANDUM OPINION The plaintiff, the Polm Family Foundation, Inc. ("Foundation"), filed this action on March 25, 2008, seeking a declaratory judgment pursuant to
26 U.S.C. § 7428
(2006), declaring that it qualifies as a tax-exempt organization under 26 U.S.C. § 501(c)(3) (2006) and as a supporting…
2Cases cited5 opinions
- World Family Corp. v. CommissionerUnited States Tax Court · 1983
- Airlie Foundation v. Internal Revenue ServiceDistrict Court, District of Columbia · 2003
- Quarrie Charitable Fund v. CommissionerUnited States Tax Court · 1978
- Cockerline Memorial Fund v. CommissionerUnited States Tax Court · 1986
- William F. Quarrie v. Commissioner Of Internal RevenueCourt of Appeals for the Seventh Circuit · 1979