Legal Opinion
Tax Analysts and Advocates v. Shultz
District Court, District of Columbia
Decided June 7, 1974No. Civ. A. 594-73PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OPINION
JUNE L. GREEN, District Judge.
This case is presently before the Court on cross-motions for summary judgment and defendants’ renewed motion to dismiss.
The facts of the case are briefly as follows:
On June 21, 1972, the Internal Revenue Service issued Rev. Rul. 72-355, 1972-2 Cum. Bull. 532 1 in response to inquiries on gift tax treatment of contributions to political campaigns. In essence, the ruling stated that gifts of up to $3,000 to multiple finance committees organized to receive contributions for the campaign of the same political ean didate are to be treated as gifts to…
2Cases cited36 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Baker v. CarrSupreme Court of the United States · 1962
- Flast v. CohenSupreme Court of the United States · 1968
- McGowan v. MarylandSupreme Court of the United States · 1961
31 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Hibbs v. WinnSupreme Court of the United States · 2004
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2011
- Taxation With Representation of Washington v. Donald T. Regan, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1982
- Abortion Rights Mobilization, Inc. v. ReganDistrict Court, S.D. New York · 1982
- Heyen v. United StatesDistrict Court, D. Kansas · 1990
8 more not listed; retrieve them via the Exa API.