NATIONAL COUNCIL ON THE FACTS OF OVERPOPULATION v. CAPLIN

Civ. A. No. 600-63.

224 F.Supp. 313 (1963)

The NATIONAL COUNCIL ON THE FACTS OF OVERPOPULATION, Plaintiff, v. Mortimer M. CAPLIN, Commissioner of Internal Revenue, Defendant.

United States District Court District of Columbia.

November 27, 1963.


Attorney(s) appearing for the Case

Hal Witt, Washington, D. C., A. Lincoln Green, Alexandria, Va., for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Fred B. Ugast, Chief, Gen. Litigation Section, Tax Div., Wallace E. Maloney, Trial Atty., Washington, D. C., for defendant.


SIRICA, District Judge.

This action challenges the constitutionality of § 501(c) (3) of the Internal Revenue Code of 1954, 26 U.S.C. § 501(c) (3).

The code provision in question gives tax-exempt status to certain non-profit organizations, provided that "no substantial part of * * * [their] activities * * * is carrying on propaganda, or otherwise attempting, to influence legislation."

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