Legal Opinion
Airlie Foundation, Inc. v. United States
District Court, District of Columbia
Decided May 19, 1993No. Civ. A. 89-0258 (TAF)PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION
FLANNERY, District Judge.
This matter comes before the Court on the United States’ motion for summary judgment. This suit was filed following a decision of the Internal Revenue Service (“IRS”) to revoke the tax-exempt status of Airlie Foundation, Inc. (“AFI”). AFI seeks a declaratory judgment under 26 U.S.C. § 7428 that it is still entitled to its tax-exempt status.
I
AFI has been classified as a tax exempt organization since 1963. In 1979, Dr. Murdock Head, the founder and executive director of AFI, was convicted in the Eastern District of Virginia of conspiracy to commit tax…
2Cases cited25 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Boston Athletic Association v. Mark Sullivan, Etc.Court of Appeals for the First Circuit · 1989
- Aero Rental v. CommissionerUnited States Tax Court · 1975
20 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Airlie Foundation v. Internal Revenue ServiceDistrict Court, District of Columbia · 2003
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
- TREMONT LLC v. Halliburton Energy Services, Inc.District Court, S.D. Texas · 2010
- St. Matthew Publishing, Inc. v. United StatesUnited States Court of Federal Claims · 1998
- Kraft General Foods, Inc. v. CattellDistrict Court, S.D. New York · 1998
4 more not listed; retrieve them via the Exa API.