Legal Opinion
Family Trust of Massachusetts, Inc. v. United States
Court of Appeals for the D.C. Circuit
Decided June 28, 2013No. 12-5360PublishedCited by 7 opinions
1Opinion of the Court
KAREN LECRAFT HENDERSON, Circuit Judge:
The Family Trust of Massachusetts, Inc. (FTM) manages a pooled trust established pursuant to 42 U.S.C. § 1396p(d) to provide supplemental services and benefits to disabled individuals receiving Medicaid, Supplemental Security Income (SSI) or other public benefits. FTM applied to the United States Internal Revenue Service (IRS) for a charitable tax exemption under I.R.C. § 501(a) and (c)(3) based on its trustee services. After the IRS preliminarily denied FTM’s application, FTM filed this action seeking a declaration that it is a tax exempt charitable…
2Cases cited12 opinions
- 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
- Asa Investerings Partnership,appellants v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 2000
- Lewis Ex Rel. Young v. AlexanderCourt of Appeals for the Third Circuit · 2012
- Sai Kwan Wong Ex Rel. Wong v. DoarCourt of Appeals for the Second Circuit · 2009
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Iowaska Church of Healing v. Daniel WerfelCourt of Appeals for the D.C. Circuit · 2024
- DeCambre v. Brookline Housing AuthorityDistrict Court, D. Massachusetts · 2015
- Educational Assistance Foundation for the Descendants of Hungarian Immigrants in the Performing Arts, Inc. v. Commissioner of Internal RevenueDistrict Court, District of Columbia · 2015
- Community Worship Fellowship v. United StatesUnited States Court of Federal Claims · 2025
- Iowaska Church of Healing v. Daniel WerfelCourt of Appeals for the D.C. Circuit · 2024
2 more not listed; retrieve them via the Exa API.