Legal Opinion
Prince Edward School Foundation v. Commissioner of Internal Revenue Service
District Court, District of Columbia
Decided April 18, 1979No. Civ. A. 78-1103PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
JOHN H. PRATT, District Judge.
This is a suit for declaratory judgment pursuant to section 7428 of the Internal Revenue Code as amended by section 1306(a) of the Tax Reform Act of 1976, 90 Stat. 1717. 1 Plaintiff seeks a ruling declaring that it is a tax-exempt organization described in section 501(c)(3) of the Internal Revenue Code of 1954. Defendant, in opposition, asserts that the plaintiff is precluded from qualifying as a charitable organization under section 501(c)(3) because it has not established that it administers a nondiscriminatory admissions policy. 2 This…
2Cases cited9 opinions
- Runyon v. McCrarySupreme Court of the United States · 1976
- Griffin v. School Bd. of Prince Edward Cty.Supreme Court of the United States · 1964
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- United States v. CalderonSupreme Court of the United States · 1954
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Virginia Education Fund v. CommissionerUnited States Tax Court · 1985
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- Democratic Leadership Council, Inc. v. United StatesDistrict Court, District of Columbia · 2008
- Synanon Church v. United StatesDistrict Court, District of Columbia · 1983
- Calhoun Academy v. CommissionerUnited States Tax Court · 1990
5 more not listed; retrieve them via the Exa API.