BIG MAMA RAG, INC. v. UNITED STATES

No. 79-1826.

631 F.2d 1030 (1980)

BIG MAMA RAG, INC., a Colorado nonprofit corporation, Appellant, v. UNITED STATES of America et al.

United States Court of Appeals, District of Columbia Circuit.

Decided September 15, 1980.


Attorney(s) appearing for the Case

Robert Jenkins, III, Washington, D. C., for appellant. Jeffrey L. Yablon, Washington, D. C., was on the brief for appellant. Harris Weinstein, Washington, D. C., also entered an appearance for appellant.

Robert A. Bernstein, Atty., Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Carl S. Rauh, U. S. Atty., Washington, D. C., at the time the brief was filed, were on the brief, for appellee.

Before TAMM, ROBINSON, and MIKVA, Circuit Judges.


Opinion for the Court filed by Circuit Judge MIKVA.

MIKVA, Circuit Judge:

Plaintiff, Big Mama Rag, Inc. (BMR, Inc.), appeals from the order of the court below granting summary judgment to defendants1 and upholding the IRS's rejection of plaintiff's application for tax-exempt status. Specifically, BMR, Inc. questions the finding that it is not entitled to tax exemption as an educational or charitable organization under section 501...

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