Legal Opinion
Eastern Kentucky Welfare Rights Organization v. William E. Simon, Secretary of the Treasury
Court of Appeals for the D.C. Circuit
Decided December 6, 1974No. 74-1293PublishedCited by 97 opinions
1Opinion of the Court
JAMESON, Senior District Judge:
Defendants-appellants, the Secretary of the Treasury and Commissioner of Internal Revenue, have appealed from an order granting summary judgment to plaintiffs-appellees and holding that “private nonprofit hospitals seeking tax exempt status as charitable organizations under § 501(c)(3) of the [Internal Revenue] Code must provide free or below cost treatment to individuals unable to pay for such services” and that a revenue ruling modifying this requirement is void.1
I. BACKGROUND
Sections 501(a) and (c)(3) of the Internal Revenue Code of 1954 (26 U.S.C. 501(a) and…
2Cases cited30 opinions
- Bell v. HoodSupreme Court of the United States · 1946
- United States v. SherwoodSupreme Court of the United States · 1941
- Sierra Club v. MortonSupreme Court of the United States · 1972
- United States v. Students Challenging Regulatory Agency Procedures (SCRAP)Supreme Court of the United States · 1973
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
25 more not listed; retrieve them via the Exa API.
3Cited by97 opinions
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Richard A. Batterton, Secretary of Employment & Social Services of the State of Maryland v. F. Ray Marshall, Secretary of LaborCourt of Appeals for the D.C. Circuit · 1980
- Guardian Federal Savings and Loan Association v. Federal Savings and Loan Insurance CorporationCourt of Appeals for the D.C. Circuit · 1978
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Abbott Laboratories v. Portland Retail Druggists Assn., Inc.Supreme Court of the United States · 1976
92 more not listed; retrieve them via the Exa API.