1. Home
  2. Browse Decisions
  3. F.2d
  4. 625 F.2d
  5. 625 F.2d 804 (1980)
 

FEDERATION PHARMACY SERVICES v. C. I. R.

No. 79-1883.

625 F.2d 804 (1980)

FEDERATION PHARMACY SERVICES, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 11, 1980.

Attorney(s) appearing for the Case

Michael Trucano, Minneapolis, Minn., for appellant.

Jay W. Miller, Atty., Tax Div., App. Section, Dept. of Justice, Washington, D. C. (argued), M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard Farber, Washington, D. C., on brief, for appellee.

Before HENLEY and McMILLIAN, Circuit Judges, and ROY, Judge.

ROY, District Judge.

This is an appeal by the Federation Pharmacy Services, Inc., (Federation) from the decision of the United States Tax Court that it is not a tax-exempt organization as described in § 501(c)(3) of the Internal Revenue Code of 1954. Timely notice of appeal was filed and jurisdiction of this Court is based upon § 7482(a) of the Internal Revenue Code of 1954 (26 U.S.C.).

This case was submitted to the Tax Court for decision on a stipulated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases