Legal Opinion
Living Faith, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 2, 1991No. 90-3626PublishedCited by 27 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
Living Faith, Inc. (Living Faith) appeals the Tax Court’s affirmance of a determination by the Commissioner of the Internal Revenue Service (Commissioner) that Living Faith was not operated for exempt purposes within the meaning of § 501(c)(3) of the Internal Revenue Code (I.R.C.), 26 U.S.C. § 501(c)(3). This Court has jurisdiction to review the Tax Court’s ruling pursuant to I.R.C. § 7482, 26 U.S.C. § 7482. Because this case was submitted to the Tax Court for decision on a stipulated administrative record, the record is presumed true for purposes of this appeal. Upon…
2Cases cited28 opinions
- Employment Div., Dept. of Human Resources of Ore. v. SmithSupreme Court of the United States · 1990
- Bose Corp. v. Consumers Union of United States, Inc.Supreme Court of the United States · 1984
- United States v. LeeSupreme Court of the United States · 1982
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
23 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Richard Tomic v. Catholic Diocese of PeoriaCourt of Appeals for the Seventh Circuit · 2006
- S.R. Seshadri v. Masoud KasraianCourt of Appeals for the Seventh Circuit · 1997
- Family Trust of Massachusetts, Inc. v. United StatesDistrict Court, District of Columbia · 2012
- Geisinger Health Plan v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1993
- IHC Health Plans, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
22 more not listed; retrieve them via the Exa API.