Legal Opinion
Kyron Foundation, Inc. v. Dunlap
District Court, District of Columbia
Decided December 19, 1952No. C. A. 424-52PublishedCited by 7 opinions
1Opinion of the Court
YOUNGDAHL, District Judge.
The sole issue presented here is whether this Court has jurisdiction to determine the question whether the plaintiff is entitled to be exempt from any or all income taxes under § 101, paragraph 6 of the Internal Revenue Code, Title 26, U.S.C.A. § 101. It would seem to the Court that the Declaratory Judgment Act expressly withholds such jurisdiction from the District Courts.
Title 28, U.S.C.A. § 2201, provides, “In case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate…
2Cases cited4 opinions
- Commissioner of Internal Revenue v. ProcterCourt of Appeals for the Fourth Circuit · 1944
- Gully v. Interstate Natural Gas Co.Court of Appeals for the Fifth Circuit · 1936
- Noland v. WestoverCourt of Appeals for the Ninth Circuit · 1949
- Los Angeles Soap Co. v. RoganDistrict Court, S.D. California · 1936
3Cited by7 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Clinton H. Mitchell and Clinton Mitchell Foundation v. R. A. Riddell, District Director of Internal Revenue, and United States of AmericaCourt of Appeals for the Ninth Circuit · 1969
- Stern & Co. v. State Loan and Finance CorporationDistrict Court, D. Delaware · 1962
- Tax Analysts and Advocates v. ShultzDistrict Court, District of Columbia · 1974
- Bob Jones University v. ConnallyDistrict Court, D. South Carolina · 1971
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