Legal Opinion
Randall Foundation, Inc. v. Robert A. Riddell, Director of Internal Revenue, District of Los Angeles
Court of Appeals for the Ninth Circuit
Decided January 18, 1957No. 15076PublishedCited by 24 opinions
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
Randall Foundation, Inc., filed an action against the District Director of Internal Revenue for refund of taxes allegedly collected without warrant. The District Court entered judgment for the District Director and appeal has been taken therefrom. The case was tried upon a stipulation of a great many facts, but there was considerable testimony given, mostly by witnesses for Foundation. It was found as a fact that Foundation was not organized and operated exclusively for charitable purposes during the fiscal years involved within the meaning of Section 101(6) of…
2Cases cited3 opinions
- The John Danz Charitable Trust v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Samuel Friedland Foundation v. United StatesDistrict Court, D. New Jersey · 1956
- Ralph H. Eaton Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
3Cited by24 opinions
- Lundgren v. FreemanCourt of Appeals for the Ninth Circuit · 1962
- Purer & Company and Phillip Purer v. Aktiebolaget Addo and Addo MacHine Company, Inc.Court of Appeals for the Ninth Circuit · 1969
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- Western Catholic Church v. CommissionerUnited States Tax Court · 1979
- Federation Pharmacy Services, Inc. v. CommissionerUnited States Tax Court · 1979
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