Legal Opinion

Educational Assistance Foundation for the Descendants of Hungarian Immigrants in the Performing Arts, Inc. v. Commissioner of Internal Revenue

District Court, District of Columbia

Decided July 1, 2015No. Civil Action No. 2011-1573PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION

REGGIE B. WALTON, United States District Judge

The plaintiff, Educational Assistance Foundation for the Descendants of Hungarian Immigrants in the Performing Arts, Inc. (“Foundation”), challenges the Internal Revenue Service’s (“IRS”) decision to revoke its status as a tax-exempt organization under 26 U.S.C. § 501(c)(3). Amended Complaint for Declaratory Judgment (“Am.Compl.”) ¶¶ 1, 12, 27-31. The IRS has moved for summary judgment, asserting that “there is no genuine issue as to any material fact,” and that “[t]he administrative record ... amply supports the actions taken by…

2Cases cited26 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  3. Bob Jones University v. United StatesSupreme Court of the United States · 1983
  4. Serono Labs Inc v. Ferring Pharm. Inc.Court of Appeals for the D.C. Circuit · 1998
  5. Equal Employment Opportunity Commission v. National Children's Center, Inc.Court of Appeals for the D.C. Circuit · 1996

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3Cited by1 opinion

  1. Iowaska Church of Healing v. RettigDistrict Court, District of Columbia · 2023

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