Legal Opinion
Fides Publishers Ass'n v. United States
District Court, N.D. Indiana
Decided January 18, 1967No. Civ. 3430PublishedCited by 36 opinions
1Opinion of the Court
MEMORANDUM
GRANT, Chief Judge.
Fides Publishers Association (taxpayer) filed its complaint under 28 U.S.C. § 1346 seeking to recover taxes assessed and paid for the tax year ended December 31, 1958. The Commissioner of Internal Revenue had, on August 30, 1963, retroactively revoked the taxpayer’s exempt status previously granted under the predecessor to section 501(c) (3) of the Internal Revenue Code. A deficiency of $2,893.31 was assessed for the 1958 tax year, which the taxpayer paid under protest, and for which he filed a claim for refund with the District Director of Internal Revenue at…
2Cases cited10 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
5 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- Christian Manner International, Inc. v. CommissionerUnited States Tax Court · 1979
- Est of Hawaii v. CommissionerUnited States Tax Court · 1979
31 more not listed; retrieve them via the Exa API.