Legal Opinion
Freedom Path, Inc. v. Internal Revenue Serv.
Court of Appeals for the Fifth Circuit
Decided January 16, 2019No. 18-10092PublishedCited by 25 opinions
1Opinion of the Court
LESLIE H. SOUTHWICK, Circuit Judge:
The plaintiff claimed that an Internal Revenue Service test for determining certain tax liabilities is facially unconstitutional. The district court held it is not. We conclude that the plaintiff does not have standing to bring this facial challenge. Therefore, we VACATE the district court's final judgment for lack of jurisdiction.
FACTUAL AND PROCEDURAL BACKGROUND
On March 7, 2011, Freedom Path applied for Section 501(c)(4) status under the Internal Revenue Code, claiming it was in the category of "organizations not organized for profit but operated…
2Cases cited8 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Washington State Grange v. Washington State Republican PartySupreme Court of the United States · 2008
- Giles v. General Electric Co.Court of Appeals for the Fifth Circuit · 2001
- Houston Chronicle Publishing Co. v. City of League CityCourt of Appeals for the Fifth Circuit · 2007
- Fairchild v. Liberty Independent School DistrictCourt of Appeals for the Fifth Circuit · 2010
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3Cited by25 opinions
- Speech First, Incorporated v. Gregory FenvesCourt of Appeals for the Fifth Circuit · 2020
- United States v. RahimiCourt of Appeals for the Fifth Circuit · 2023
- State of Missouri v. BidenCourt of Appeals for the Fifth Circuit · 2023
- Brackeen v. HaalandCourt of Appeals for the Fifth Circuit · 2021
- Richard Hershey v. Dr. John JasinskiCourt of Appeals for the Eighth Circuit · 2023
20 more not listed; retrieve them via the Exa API.