Legal Opinion
Family Trust of Massachusetts, Inc. v. United States
District Court, District of Columbia
Decided September 24, 2012No. Civil Action No. 2011-0680PublishedCited by 28 opinions
1Opinion of the Court
MEMORANDUM OPINION
REGGIE B. WALTON, District Judge.
This case arises from a claim brought under a section of the Internal Revenue Code, specifically, 26 U.S.C. § 7428(a)(2) (2006), which allows a party to request declaratory relief from a United States District Court if the Internal Revenue Service (“IRS”) fails to make a determination on its request for tax-exempt status within 270 days, Complaint (“Compl.”) at 1, and the case is currently before the Court on the parties’ cross-motions for summary judgment. United States’ Motion for Summary Judgment (“Gov’t’s Mot.”) at 1; Plaintiffs…
2Cases cited28 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Estate of Parsons v. Palestinian AuthorityCourt of Appeals for the D.C. Circuit · 2011
23 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Hargraves v. District of ColumbiaDistrict Court, District of Columbia · 2015
- Lazaridis v. United States Department of StateDistrict Court, District of Columbia · 2013
- Trudel v. SunTrust BankCourt of Appeals for the D.C. Circuit · 2018
- Lewis v. Gov't of the D.C.Court of Appeals for the D.C. Circuit · 2017
- Family Trust of Massachusetts, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 2013
23 more not listed; retrieve them via the Exa API.