UNITED CANCER COUNCIL, INC. v. C.I.R.

Nos. 98-2181, 98-2190.

165 F.3d 1173 (1999)

UNITED CANCER COUNCIL, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 10, 1999.


Attorney(s) appearing for the Case

Andrew L. Frey (argued), Mayer, Brown, & Platt, Leonard J. Henzke, Jr., Powell, Goldstein, Frazer & Murphy, MacKenzie, Canter, III, Copilevitz & Canter, Washington, DC, for Petitioner-Appellant.

Charles Bricken, Kenneth L. Greene (argued), Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for Respondent-Appellee.

F. Hayden Codding, Codding & Codding, Fairfax, VA, for amicus curiae Bruce W. Eberle & Associates, Inc., Stephen Winchell & Associates, Inc., American Target Advertising, Inc., Squire & Heartfield Direct, Inc., Stephen Clouse & Associates, Inc., Stuart/ Grey, Response Development Corp., DM Group, Response Dynamics, Inc. and Richard Norman Co.

Roger E. Warin, Steptoe & Johnson, Washington, DC, for amicus curiae National Federation of Nonprofits.

Kirkpatrick Dilling, Dilling & Dilling, Northbrook, IL, for amicus curiae International Association of Cancer Victims and Friends, Inc., Cancer Control Society, Roger Wyburn-Mason and Jack M. Glount Foundation for the Eradication of Rheumatoid Disease, Inc., Heart Support of America, Inc.

Before POSNER, Chief Judge, and COFFEY and KANNE, Circuit Judges.


POSNER, Chief Judge.

The United Cancer Council is a charity that seeks, through affiliated local cancer societies, to encourage preventive and ameliorative approaches to cancer, as distinct from searching for a cure, which has been the emphasis of the older and better-known American Cancer Society, of which UCC is a splinter. The Internal Revenue Service revoked UCC's charitable exemption and the Tax Court upheld the revocation, precipitating this appeal.

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