Legal Opinion
Airlie Foundation v. Internal Revenue Service
District Court, District of Columbia
Decided September 24, 2003No. CIV.A.02-0785(EGS)PublishedCited by 19 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
SULLIVAN, District Judge.
Introduction
Plaintiff in this case, Airlie Foundation (“Airlie”)seeks a declaratory judgment against defendant, the Internal Revenue Service (“IRS”) under section 7428 of the Internal Revenue Code of 1986 (26 U.S.C. § 7428) as amended (the “Code” or “IRC”), that it (i)is an organization described in sections 170(c) and 501(c)(3) of the Code; (ii) is not a private foundation pursuant to section 509(a)(2) of the Code; and (in) is exempt from federal income tax beginning January 1,1995.
Plaintiff argues that the IRS applied “an unprecedented…
2Cases cited22 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Etim U. AKA v. Washington Hospital CenterCourt of Appeals for the D.C. Circuit · 1997
- Jarvis v. CommissionerUnited States Tax Court · 1982
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3Cited by19 opinions
- Family Trust of Massachusetts, Inc. v. United StatesDistrict Court, District of Columbia · 2012
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
- Trudel v. SunTrust BankCourt of Appeals for the D.C. Circuit · 2018
- Lewis v. Gov't of the D.C.Court of Appeals for the D.C. Circuit · 2017
- McMullen v. Synchrony BankCourt of Appeals for the D.C. Circuit · 2018
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