all - Opinion Summaries

Wells Fargo and Co. v. US

Civil Procedure, Tax Law, Tax-exempt Organizations
In a dispute involving the federal income tax consequences of sale-in, lease-out (SILO) transactions, decision by trial court denying plaintiff...

Roe 59 v. Doe 1

Tax-exempt Organizations, Civil Procedure, Injury & Tort Law
In plaintiffs' suit against several Catholic Church entities claiming various causes of action based on allegations that even though the defendants...

Glassman v. Arlington County

Constitutional Law, Property Law & Real Estate, Tax-exempt Organizations
In a taxpayer's 42 U.S.C. section 1983 suit against a county, Commonwealth of Virginia, a church, and a developer, claiming that the county's...

Nat'l Spritual Assembly of the Baha'is of the U.S.A. Under the Hereditary Guardianship, Inc. v. Nat'l Spiritual Assembly of the Baha'is of the U.S.A. , Inc.

Trademark, Remedies, Tax-exempt Organizations, Civil Procedure, Intellectual Property
In an appeal from a civil-contempt proceeding alleging violations of an injunction entered more than four decades ago, arising from an underlying suit...

Hashalom v. City of Santa Monica

Tax-exempt Organizations, Administrative Law, Government Law, Property Law & Real Estate
In plaintiff's petition for writ of mandate seeking an order compelling a city to set aside its designation of plaintiff's property as a landmark and...

Am. Legacy Found., RP v. Nat'l Union Fire Ins. Co. of Pittsburgh, PA

Commercial Law, Contracts, Injury & Tort Law, Insurance Law, Tax-exempt Organizations
In a nonprofit organization's suit against its insurer for expenses incurred in defending against a tobacco company in an underlying suit related to...

St. John's Well Child & Family Ctr. v. Schwarzenegger

Constitutional Law, Government Law, Health Law, Tax-exempt Organizations
In a petition for writ of mandate by nonprofit network of five community health centers and six school-based clinics in medically underserved areas of...

Henry E. & Nancy Horton Bartels Trust for the Benefit of Cornell Univ. v. US

Administrative Law, Government Law, Probate, Trusts & Estates, Tax Law, Tax-exempt Organizations
In a university trusts' tax refund suit, the Court of Federal Claims' denial of its claim is affirmed as the securities purchased on margin by...

Worldmark, The Club v. Wyndham Resort Dev. Corp.

Corp. Governance, Corporation & Enterprise Law, Tax-exempt Organizations
Trial court's denial of a nonprofit mutual benefit corporation's petition to set aside a member's section 8330 demand on the ground that it had...

Found. of Human Understanding v. US

Media Law, Tax Law, Tax-exempt Organizations
United States Court of Federal Claims' decision that a nonprofit organization did not qualify as a "church" under section 170(b)(1)(A)(i) of the...