NATIONAL ALLIANCE v. UNITED STATES

Nos. 81-1899, 81-1900.

710 F.2d 868 (1983)

NATIONAL ALLIANCE, Appellant v. UNITED STATES of America, et al. NATIONAL ALLIANCE v. UNITED STATES of America, et al., Appellants.

United States Court of Appeals, District of Columbia Circuit.

Decided June 28, 1983.


Attorney(s) appearing for the Case

Kristina E. Harrigan, Atty., U.S. Dept. of Justice, of the bar of the Supreme Court of California, pro hac vice, by special leave of court, with whom Glenn L. Archer, Jr., Asst. Atty. Gen., Stanley S. Harris, U.S. Atty., and Michael L. Paup, Atty., U.S. Dept. of Justice, Washington, D.C., were on brief, for United States, et al. John F. Murray, Atty., U.S. Dept. of Justice, Washington, D.C., also entered an appearance for United States.

Janet L. McDavid, with whom Sara-Ann Determan and Arthur B. Spitzer, Washington, D.C., were on the brief, for Nat. Alliance. Joseph M. Hassett, Washington, D.C., also entered an appearance for Nat. Alliance.

Paul S. Berger, Walter J. Rockler, and Thomas C. Spring, Washington, D.C., were on brief for amici curiae American Jewish Congress, et al., urging reversal with directions to dismiss.

Before TAMM, Circuit Judge, and THOMAS E. FAIRCHILD, Senior Circuit Judge for the Seventh Circuit, and ROBB, Senior Circuit Judge.


Opinion for the court filed by Senior Circuit Judge FAIRCHILD.

FAIRCHILD, Senior Circuit Judge:

On July 28, 1977, National Alliance applied to the IRS for a tax exemption as a charitable and educational institution under 26 U.S.C. § 501(c)(3).1 The IRS District Director in Arlington, Virginia denied the corporation's application on March 31, 1978, concluding that National Alliance was neither "charitable" nor "educational...

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