Retired Teachers Legal Defense Fund, Inc. v. Commissioner
United States Tax Court
Petitioner is organized to protect the financial stability of the New York City Teachers' Retirement System and the contributions and pensions of retiree members of that system and is currently involved in litigation to serve these purposes. Held, denying tax-exempt status to petitioner does not violate petitioner's First Amendment rights. Held, further, various parts of sec. 1.501(c)(3)-1(d), Income Tax Regs., are constitutionally valid.
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Petitioner is organized to protect the financial stability of the New York City Teachers' Retirement System and the contributions and pensions of retiree members of that system and is currently involved in litigation to serve these purposes. Held, denying tax-exempt status to petitioner does not violate petitioner's First Amendment rights. Held, further, various parts of sec. 1.501(c)(3)-1(d), Income Tax Regs., are constitutionally valid. Held, further, sec. 1.501(c)-1(c)(1), Income Tax Regs., is not unconstitutionally vague. Held, further, petitioner is organized and operated to serve the…
1Opinion of the Court
Retired Teachers Legal Defense Fund, Inc., Petitioners v. Commissioner of Internal Revenue, Respondent
Retired Teachers Legal Defense Fund, Inc. v. Commissioner
Docket No. 19607-80X
United States Tax Court
78 T.C. 280; 1982 U.S. Tax Ct. LEXIS 133; 78 T.C. No. 20;
February 24, 1982, Filed
Petitioner is organized to protect the financial stability of the New York City Teachers' Retirement System and the contributions and pensions of retiree members of that system and is currently involved in litigation to serve these purposes. Held, denying tax-exempt status to petitioner does not violate…
2Cases cited30 opinions
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- Connally v. General Construction Co.Supreme Court of the United States · 1926
- National Ass'n for the Advancement of Colored People v. ButtonSupreme Court of the United States · 1963
- Smith v. GoguenSupreme Court of the United States · 1974
- Associated Press v. United StatesSupreme Court of the United States · 1945
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