Legal Opinion
The Ann Jackson Family Foundation v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided February 4, 1994No. 19-80001PublishedCited by 46 opinions
1Opinion of the Court
LEAVY, Circuit Judge:
In this case we are calléd upon to decide whether the Tax Court erred by invalidating a federal income tax regulation on the ground that it was inconsistent with its governing statute. For the reasons which follow, we affirm that decision.
FACTS AND PRIOR PROCEEDINGS
In December 1978 Ann Gavit Jackson (“Jackson”) established The Ann Jackson Family Foundation (“Foundation”), a private, non-operating, tax-exempt entity whose sole function was and is to award grants to charitable organizations. In order to fund the Foundation, Jackson created The Ann Jackson Family Charitable…
2Cases cited10 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Pacific First Federal Savings Bank v. Commissioner Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Pacific First Federal Sav. Bank v. CommissionerUnited States Tax Court · 1990
5 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Douglas L. Hadsell v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1997
- Greenberg Bros. P'ship 4 v. CommissionerUnited States Tax Court · 1998
- Twenty-Three Nineteen Creekside, Inc. Michael E. Baldigo v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1995
- Pens. Plan Guide P 23928rCourt of Appeals for the Ninth Circuit · 1996
- Robert G. Leslie and Marilyn B. Leslie v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
41 more not listed; retrieve them via the Exa API.