Legal Opinion
Huron Clinic Foundation v. United States
District Court, D. South Dakota
Decided December 21, 1962No. Civ. 1284PublishedCited by 1 opinion
1Opinion of the Court
BECK, District Judge.
The Huron Clinic Foundation, hereinafter referred to as the taxpayer, is in this action pursuant to the provisions of Title 28 U.S.C.A. § 1346(a) (1), seeking to recover income taxes and interest thereon, alleged to have been erroneously and illegally assessed and collected by the District Director of the Internal Revenue in and for the District of South Dakota, for the tax years of 1954 through 1956.
As a basis for that claim, it is its position that its Articles of Incorporation 1 are conclusive on the point that it during those years had exemption status for income tax…
2Cases cited27 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
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3Cited by1 opinion
- Broadway Theatre League of Lynchburg, Virginia, Inc. v. United StatesDistrict Court, W.D. Virginia · 1968