Legal Opinion
American Association of Commodity Traders v. Department of the Treasury, Internal Revenue Service and United States of America
Court of Appeals for the First Circuit
Decided May 31, 1979No. 79-1019PublishedCited by 33 opinions
1Opinion of the Court
COFFIN, Chief Judge.
This is an appeal from the district court’s dismissal of a complaint seeking recovery of damages resulting from defendants’ failure to grant plaintiff tax-exempt status under the Internal Revenue Code. The district court dismissed for lack of subject matter jurisdiction. We affirm.
This dispute arises out of the alleged refusal of the Internal Revenue Service to process appellant’s application for exempt status under 26 U.S.C. § 501(c)(3). Taking all of appellant’s factual allegations to be true, Conley v. Gibson, 355 U.S. 41, 45-46, 78 S.Ct. 99, 2 L.Ed.2d 80 (1957), the…
2Cases cited10 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Califano v. SandersSupreme Court of the United States · 1977
- United States v. TestanSupreme Court of the United States · 1976
- Butz v. EconomouSupreme Court of the United States · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Beller v. MiddendorfCourt of Appeals for the Ninth Circuit · 1980
- Robert L. Arnsberg, and Cross-Appellant v. United States of America, and Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1985
- Holloman v. WattCourt of Appeals for the Ninth Circuit · 1983
- Gilbert T. Gonsalves v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
28 more not listed; retrieve them via the Exa API.