Legal Opinion
Democratic Leadership Council, Inc. v. United States
District Court, District of Columbia
Decided April 4, 2008No. Civil Action 05-1067 (LFO)PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND OPINION
LOUIS F. OBERDORFER, District Judge.
In 1985, several prominent Democrats, including then-Governor Bill Clinton, formed the Democratic Leadership Council (DLC). The IRS granted the DLC tax-exempt status as a “social-welfare” organization under I.R.C. § 501(c)(4). In 2002, the IRS revoked the DLC’s tax-exempt status for the years 1997, 1998, and 1999, concluding that the DLC rendered an impermissible level of private benefit during those years — namely, support to Democratic officials. The DLC paid approximately $20,000 in total taxes and interest for those years, but…
2Cases cited21 opinions
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Federal Election Commission v. BeaumontSupreme Court of the United States · 2003
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
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3Cited by7 opinions
- Halbig v. SebeliusDistrict Court, District of Columbia · 2014
- NetJets Large Aircraft, Inc. v. United StatesDistrict Court, S.D. Ohio · 2015
- Riether v. United StatesDistrict Court, D. New Mexico · 2012
- Educational Assistance Foundation for the Descendants of Hungarian Immigrants in the Performing Arts, Inc. v. Commissioner of Internal RevenueDistrict Court, District of Columbia · 2015
- Food & Water Watch, Inc. v. U.S. Envtl. Prot. AgencyDistrict Court, N.D. California · 2018
2 more not listed; retrieve them via the Exa API.