Legal Opinion
Chart, Inc. v. United States
District Court, District of Columbia
Decided December 4, 1979No. Civ. A. 79-0836PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION
CHARLES R. RICHEY, District Judge.
This action presents to the Court a question of first impression: whether an organization which qualifies under section 501(e) of the Internal Revenue Code of 1954 [hereinafter, “the Code”], which is the tax-exemption provision enacted by Congress specifically for cooperative hospital service organizations, may also qualify under section 501(c)(3) of the Code, which is the general provision for tax-exempt organizations? For the reasons that follow, the Court answers the question in the affirmative.
I. BACKGROUND
Before the Court are…
2Cases cited6 opinions
- Clifford F. MacEvoy Co. v. United States Ex Rel. Calvin Tomkins Co.Supreme Court of the United States · 1944
- Federal Trade Commission v. Manager, Retail Credit Company, Miami Branch OfficeCourt of Appeals for the D.C. Circuit · 1975
- Hospital Bureau of Standards and Supplies v. United StatesUnited States Court of Claims · 1958
- Northern California Central Services, Inc. v. United StatesUnited States Court of Claims · 1979
- United Hospital Services, Inc. v. United StatesDistrict Court, S.D. Indiana · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- Associated Hospital Services, Inc. v. CommissionerUnited States Tax Court · 1980
- Council for Bibliographic & Information Technologies v. CommissionerUnited States Tax Court · 1992
- City & County of San Francisco v. Carpenter Funds Administrative Office of Northern California, Inc.California Court of Appeal · 1984
- Associated Hospital Services, Inc. v. CommissionerUnited States Tax Court · 1980
4 more not listed; retrieve them via the Exa API.