Legal Opinion
National Right to Work Legal Defense & Education Foundation, Inc. v. United States
District Court, E.D. North Carolina
Decided December 21, 1979No. 77-378-CIV-5PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
DUPREE, Chief Judge.
The plaintiff, the National Right To Work Legal Defense and Education Foundation, Inc. (the Foundation), brings this tax refund action pursuant to 26 U.S.C. § 7422 against the United States contesting the conclusion of the Internal Revenue Service that the plaintiff is not a charitablé organization and therefore exempt from taxation under the Internal Revenue Code. From the trial conducted by the court without a jury on November 15, 1979 the court finds the following pertinent facts:
The articles of incorporation of the Foundation state that its…
2Cases cited25 opinions
- Roe v. WadeSupreme Court of the United States · 1973
- Griswold v. ConnecticutSupreme Court of the United States · 1965
- Meyer v. NebraskaSupreme Court of the United States · 1923
- Doe v. BoltonSupreme Court of the United States · 1973
- Abood v. Detroit Board of EducationSupreme Court of the United States · 1977
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3Cited by9 opinions
- R.E. Dietz Corporation v. United StatesCourt of Appeals for the Second Circuit · 1991
- Retired Teachers Legal Defense Fund, Inc. v. CommissionerUnited States Tax Court · 1982
- United States v. Judicial Watch, Inc.District Court, District of Columbia · 2002
- Texture Source, Inc. v. United StatesDistrict Court, D. Nevada · 2012
- Continental Telephone Co. v. Pennsylvania Public Utility CommissionCommonwealth Court of Pennsylvania · 1988
4 more not listed; retrieve them via the Exa API.