Legal Opinion
Nationalist Movement v. Commissioner
Court of Appeals for the Fifth Circuit
Decided November 4, 1994No. 94-40389PublishedCited by 31 opinions
1Per curiam
Appellant, The Nationalist Movement, a Mississippi non-profit corporation, appeals from judgment entered by the United States Tax Court denying tax exempt status under I.R.C. § 501(e)(3). We affirm.
I. FACTS
Appellant is a non-profit organization which promotes a “pro-majority” agenda, favoring democracy, majority-rule and American nationality. Appellant claims to conduct various social service programs for the poor and disadvantaged. These services allegedly consist of “counseling” services and First Amendment litigation. In addition, Appellant publishes pamphlets, brochures, studies, polls…
2Cases cited9 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Big Mama Rag, Inc., a Colorado Nonprofit Corporation v. United States of AmericaCourt of Appeals for the D.C. Circuit · 1980
- Estate of Clayton v. CommissionerCourt of Appeals for the Fifth Circuit · 1992
- Leslie E. Hintz v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Redlands Surgical Servs. v. CommissionerUnited States Tax Court · 1999
- St. David's Health Care System v. United StatesCourt of Appeals for the Fifth Circuit · 2003
- Fund for the Study of Economic Growth & Tax Reform v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1998
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
- Fund for the Study of Ecomomic Growth & Tax Reform v. Internal Revenue ServiceDistrict Court, District of Columbia · 1998
26 more not listed; retrieve them via the Exa API.