Legal Opinion
Lutheran Social Service of Minnesota v. United States
Court of Appeals for the Eighth Circuit
Decided April 3, 1985No. 84-5074PublishedCited by 17 opinions
1Opinion of the Court
ROSS, Circuit Judge.
Lutheran Social Service of Minnesota (LSS) filed this action to obtain a refund of a $700.00 penalty which had been assessed against it by the Internal Revenue Service (IRS) for failing to file a tax information reporting form (Form 990) on time. The appellant claimed that it was exempt from filing the form under 26 U.S.C. § 6033. The district court 1 rejected LSS’s position and this appeal followed. Jurisdiction in this court is based on 28 U.S.C. § 1291.
I. FACTS
The facts in this case are essentially undisputed, and are as follows. LSS is a tax-exempt, nonprofit social…
2Cases cited15 opinions
- Russello v. United StatesSupreme Court of the United States · 1983
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Oscar Mayer & Co. v. EvansSupreme Court of the United States · 1979
- United States v. PriceSupreme Court of the United States · 1960
- Bureau of Alcohol, Tobacco & Firearms v. Federal Labor Relations AuthoritySupreme Court of the United States · 1983
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- State Bank of Cherry v. CGB Enterprises, Inc.Illinois Supreme Court · 2013
- Center for Special Needs Trust Administration, Inc. v. OlsonCourt of Appeals for the Eighth Circuit · 2012
- Nampa Christian Schools Foundation, Inc. v. StateIdaho Supreme Court · 1986
- Foundation of Human Understanding v. CommissionerUnited States Tax Court · 1987
- Foundation of Human Understanding v. United StatesUnited States Court of Federal Claims · 2009
12 more not listed; retrieve them via the Exa API.