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NORTHERN CAL. CENT. SERVICES, INC. v. U. S.

No. 352-77.

591 F.2d 620 (1979)

NORTHERN CALIFORNIA CENTRAL SERVICES, INC. v. The UNITED STATES.

United States Court of Claims.

January 24, 1979.

Attorney(s) appearing for the Case

Robert S. Bromberg, Washington, D.C., attorney of record for plaintiff. Baker, Hostetler & Patterson, Washington, D.C., Norman I. Book and Carr, McClellan, Ingersoll, Thompson & Horn, Burlingame, Cal., of counsel.

James L. Malone, III, Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D.C., for defendant. Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D.C., of counsel.

Before DAVIS, NICHOLS and SMITH, Judges.

ON PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

NICHOLS, Judge:

Plaintiff Northern California Central Services (NCCS), a shared laundry service organization, seeks a declaratory judgment under 26 U.S.C. § 7428(a)(1) that it is a "charitable organization" as defined in § 501(c)(3) of the Internal Revenue Code, and thus entitled to an exemption from federal income tax under § 501(a).

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