Legal Opinion
Polm Family Foundation, Inc. v. United States
District Court, District of Columbia
Decided September 14, 2009No. Civil Action 08-0514 (RBW)PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
REGGIE B. WALTON, District Judge.
The plaintiff, the Polm Family Foundation, Inc. (“Foundation”), filed this action on March 25, 2008, seeking a declaratory judgment pursuant to 26 U.S.C. § 7428 (2006), declaring that it qualifies as a tax-exempt organization under 26 U.S.C. § 501(c)(3) (2006) and as a supporting organization under 26 U.S.C. § 509(a)(3) (2006). See generally, Complaint (“Compl.”). The plaintiff submitted its initial application to the Internal Revenue Service (“IRS”) for tax-exempt status on or about April 10, 2007. Compl. at ¶ 5. Thereafter, the plaintiff…
2Cases cited4 opinions
- World Family Corp. v. CommissionerUnited States Tax Court · 1983
- Airlie Foundation v. Internal Revenue ServiceDistrict Court, District of Columbia · 2003
- Quarrie Charitable Fund v. CommissionerUnited States Tax Court · 1978
- Cockerline Memorial Fund v. CommissionerUnited States Tax Court · 1986
3Cited by2 opinions
- Family Trust of Massachusetts, Inc. v. United StatesDistrict Court, District of Columbia · 2012
- Cohen v. Minneapolis Jewish Fed'nDistrict Court, W.D. Wisconsin · 2017