Legal Opinion
United States v. Myra Foundation
Court of Appeals for the Eighth Circuit
Decided August 18, 1967No. 18614_1PublishedCited by 19 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
The Government has taken this timely appeal from final judgment of the District Court awarding taxpayer Myra Foundation judgment for $6955.33, the amount of a deficiency in 1958 income taxes, penalty and interest assessed against and paid by the taxpayer. Timely claim for refund was filed and denied. Jurisdiction exists in the trial court under 28 U.S.C.A. § 1340. Our jurisdiction is invoked under 28 U.S.C.A. § 1292.
It is undisputed that Myra Foundation is a North Dakota nonprofit corporation organised and operated exclusively for religious, charitable and…
2Cases cited9 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Commissioner v. BrownSupreme Court of the United States · 1965
- Malat v. RiddellSupreme Court of the United States · 1966
- Watson v. CommissionerSupreme Court of the United States · 1953
- Minneapolis Iron Store Co. v. BranumNorth Dakota Supreme Court · 1917
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- University Hill Foundation v. CommissionerUnited States Tax Court · 1969
- Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- State National Bank of El Paso, Trustee for Lee Moor Children's Home v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Jewelers Mutual Insurance v. Firstar Bank IllinoisAppellate Court of Illinois · 2003
- Harlan E. Moore Charitable Trust v. United StatesDistrict Court, C.D. Illinois · 1993
14 more not listed; retrieve them via the Exa API.