VIRGINIA EDUC. FUND v. C.I.R.

No. 85-2296.

799 F.2d 903 (1986)

VIRGINIA EDUCATION FUND, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 20, 1986.


Attorney(s) appearing for the Case

John W. Pearsall (McCaul, Grigsby, Pearsall, Manning & Davis, Richmond, Va., on brief) for appellant.

David A. Moore, Tax Div., U.S. Dept. of Justice (Glenn L. Archer, Jr., Asst. Atty. Gen., Roger M. Olsen, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Robert A. Bernstein, Washington, D.C., on brief) for appellee.

Before WINTER, Chief Judge, ERVIN, Circuit Judge, and HAYNSWORTH, Senior Circuit Judge.


PER CURIAM.

The Virginia Education Fund ("Fund") appeals from the judgment of the Tax Court, Virginia Education Fund v. Commissioner, 85 T.C. 44 (1985), upholding the revocation by Internal Revenue Service ("IRS") of the Fund's tax-exempt status, applied retroactively to 1974. The Fund was originally created in the wake of Brown v. Board of Education, 347 U.S. 483, 73 S.Ct. 686, 98 L.Ed. 873 (1954), to solicit monies for...

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