Legal Opinion
Easter House v. United States
United States Court of Claims
Decided June 10, 1987No. 265-86TPublishedCited by 17 opinions
1Opinion of the Court
OPINION
LYDON, Judge:
This is an action for a declaratory judgment pursuant to 26 U.S.C. § 7428 (1982) (Section 7428 of the Internal Revenue Code of 1954, as amended)1. In its complaint plaintiff seeks a declaration that it qualifies as an organization described in section 501(c)(3) and therefore is exempt from taxation pursuant to section 501(a). After careful consideration of the parties’ briefs and other submissions, review of the certified administrative record, and oral argument, the court finds plaintiff is not entitled to the relief it requests for the reasons set forth below.
Facts
Plainti…
2Cases cited37 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
32 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Family Trust of Massachusetts, Inc. v. United StatesDistrict Court, District of Columbia · 2012
- Living Faith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.)District Court, D. Delaware · 2000
- Diebold, Inc. v. United StatesUnited States Court of Claims · 1989
12 more not listed; retrieve them via the Exa API.