AIRLIE FOUNDATION, INC. v. U.S.

Civ. A. No. 89-0258 (TAF).

826 F.Supp. 537 (1993)

AIRLIE FOUNDATION, INC. Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, District of Columbia.

May 19, 1993.


Attorney(s) appearing for the Case

Mitchell Rogovin, John D. Worland, Jr., Lynnette N.M. Platt, Donovan Leisure, Rogovin & Schiller, Washington, DC, for plaintiff.

Gerard J. Mene, Gregory D. Stefan, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.


MEMORANDUM OPINION

FLANNERY, District Judge.

This matter comes before the Court on the United States' motion for summary judgment. This suit was filed following a decision of the Internal Revenue Service ("IRS") to revoke the tax-exempt status of Airlie Foundation, Inc. ("AFI"). AFI seeks a declaratory judgment under 26 U.S.C. § 7428 that it is still entitled to its tax-exempt status.

I.

AFI has been classified as a tax exempt organization...

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