Legal Opinion
National Foundation, Inc. v. United States
United States Court of Claims
Decided October 30, 1987No. 346-85TPublishedCited by 11 opinions
1Opinion of the Court
OPINION
ROBINSON, Judge.
In this action, plaintiff National Foundation, Inc., (“NFI”) seeks a declaratory judgment under 26 U.S.C. § 7428, as amended, that it is a tax-exempt organization pursuant to § 501(c)(3) of the Internal Revenue Code of 1954 (26 U.S.C. § 501(c)(3)). The case concerns the initial qualification of the plaintiff as an exempt organization and is premised upon the failure of the Commissioner of Internal Revenue Service to approve NFI’s Application for Recognition as a tax exempt organization. The Administrative Record (“AR”) in this case was submitted to the Court on March 7,…
2Cases cited10 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Western Catholic Church v. CommissionerUnited States Tax Court · 1979
- People of God Community v. CommissionerUnited States Tax Court · 1980
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Gundanna v. Comm'rUnited States Tax Court · 2011
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
- Church of Spiritual Technology v. United StatesUnited States Court of Claims · 1992
- United Cancer Council, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Lapham Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
6 more not listed; retrieve them via the Exa API.