Legal Opinion
Eastern Kentucky Welfare Rights Organization v. Shultz
District Court, District of Columbia
Decided December 20, 1973No. Civ. A. 1378-71PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
PARKER, District Judge.
In this class action against the Secretary of the Treasury and the Commissioner of Internal Revenue declaratory and injunctive relief is sought by, the plaintiffs, comprising various health and welfare organizations and several private citizens, all alleging indigency and an inability to pay for hospital services. Called into question is the validity of an Internal Revenue Service (IRS or Service) policy, implemented by a revenue ruling, allowing private nonprofit hospitals to qualify as “charitable” institutions under the Internal Revenue Code of 1954…
2Cases cited18 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Sierra Club v. MortonSupreme Court of the United States · 1972
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- United States v. Students Challenging Regulatory Agency Procedures (SCRAP)Supreme Court of the United States · 1973
- United States v. CorrellSupreme Court of the United States · 1967
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Harding Hospital, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1974
- International Telephone & Telegraph Corp. v. AlexanderDistrict Court, D. Delaware · 1975
- Investment Annuity, Inc. v. BlumenthalDistrict Court, District of Columbia · 1977
- Tax Analysts and Advocates v. SimonDistrict Court, District of Columbia · 1975
5 more not listed; retrieve them via the Exa API.