Legal Opinion
Center on Corporate Responsibility, Inc. v. Shultz
District Court, District of Columbia
Decided December 12, 1973No. Civ. A. 846-73PublishedCited by 31 opinions
1Opinion of the Court
MEMORANDUM OPINION
CHARLES R. RICHEY, District Judge.
This case is before the Court on Cross Motions for Summary Judgment. The Plaintiff seeks a refund of $13.16 in employment taxes paid in the first quarter of 1973 on the ground that the Plaintiff is a charitable and educational organization described in section 501(c)(3) of the Internal Revenue Code of 1954 1 which is exempt from income tax under section 501(a) of the Code. The Plaintiff also seeks to enjoin the Defendants from refusing to rule that the Plaintiff is exempt from federal income taxes under section 501(c)(3) of the Internal…
2Cases cited20 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. ReynoldsSupreme Court of the United States · 1953
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Ellis Campbell, Jr., District Director of Internal Revenue v. J. M. Eastland and Montez EastlandCourt of Appeals for the Fifth Circuit · 1962
- Aeronautical Communications Equipment, Inc. v. PierceSupreme Court of the United States · 1963
15 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- In re Sealed CaseCourt of Appeals for the D.C. Circuit · 1997
- Sun Oil Co. v. United StatesUnited States Court of Claims · 1978
- Judicial Watch, Inc. v. Department of JusticeCourt of Appeals for the D.C. Circuit · 2004
- United States v. Joseph F. O'Neill and Frank A. ScafidiCourt of Appeals for the Third Circuit · 1980
26 more not listed; retrieve them via the Exa API.