Legal Opinion
Christian Coalition of Florida, Inc. v. United States
Court of Appeals for the Eleventh Circuit
Decided November 15, 2011No. 10-14630PublishedCited by 102 opinions
1Opinion of the Court
MARCUS, Circuit Judge:
Christian Coalition of Fla. (“CC-FL”) appeals the district court’s dismissal of its tax refund suit for mootness. Shortly after the litigation began, the Internal Revenue Service (“IRS”) refunded the disputed taxes in full. CC-FL claims, however, that a live controversy still exists because it is also seeking declaratory and injunctive relief in order to obtain a favorable determination of its tax-exempt status. CC-FL claims that the failure of the IRS to recognize CC-FL as a tax-exempt organization has collateral consequences that prevent the tax refund from rendering…
2Cases cited31 opinions
- Friends of the Earth, Inc. v. Laidlaw Environmental Services (TOC), Inc.Supreme Court of the United States · 2000
- City of Los Angeles v. LyonsSupreme Court of the United States · 1983
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- Spencer v. KemnaSupreme Court of the United States · 1998
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3Cited by102 opinions
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