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Credit Counseling Centers of Oklahoma Inc. v. U.S.
- Case NameCREDIT COUNSELING CENTERS OF OKLAHOMA, INC., Plaintiff v. UNITED STATES OF AMERICA, Defendant.
- CourtUnited States District Court for the District of Columbia
- DocketC. A. No. 78-1958
- JudgePARKER
- Parallel Citation79-2 U.S. Tax Cas. (CCH) P9468
- LanguageEnglish
- Tax Analysts Electronic Citation1979 UST 5-3
Credit Counseling Centers of Oklahoma Inc. v. U.S.
Brice R. Hopkins, Hewes & Hopkins, 1720 I St., N. W., Washington, D. C. 20006, for plaintiff. John M. Cunningham, Department of Justice, Washington, D. C. 20530, for defendant.
FINAL ORDER AND JUDGMENT
This matter having come before the Court on the motion of the plaintiff for summary judgment and the statement by defendant of no objection thereto, and the Court having considered the motion and the pleadings, memoranda and the administrative record in this case, and being fully advised in the premises, and the Court having made the following findings of fact and conclusions of law:
FINDINGS OF FACT
1. This is an action in accordance with Internal Revenue Code section ("I. R. C. Section ") 7428 for relief in the form of a declaratory judgment from this Court holding that the plaintiff is an organization described in I. R. C. Section 501(c)(3).
2. The facts in this case are virtually identical to those in the case styled Consumer Credit Counseling Service of Alabama, Inc., et al. v. United States (C. A. No. 78-0081).
3. The plaintiff has exhausted all available administrative remedies and all other requirements of I. R. C. Section 7428 have been satisfied in this case.
4. There are no issues as to any material fact and summary judgment now lies in this case.
CONCLUSIONS OF LAW
1. This Court has jurisdiction of this matter.
2. I. R. C. Section 501(c)(3) describes, inter alia, organizations that are charitable and educational in nature. An organization described in I. R. C. Section 501(c)(3) is exempt from federal income taxation pursuant to I. R. C. Section 501(a).
3. The Conclusions of Law in this case are identical to those in the case styled Consumer Credit Counseling Centers of Alabama, Inc., et al. v. United States (C. A. 78-0081), and said conclusions therein 3-13 are expressly incorporated herein and made a part hereof.
It is, therefore, by the Court this 13th day of June, 1979,
ORDERED
1. That the plaintiff consumer credit counseling agency is an organization described in I. R. C. Section 501(c)(3), as a charitable and educational organization.
2. That the plaintiff agency is an organization exempt from federal income taxation pursuant to I. R. C. Section 501(a).
3. And, That the restored classification of the plaintiff agency shall be retroactive to the date of January 1, 1976.
- Case NameCREDIT COUNSELING CENTERS OF OKLAHOMA, INC., Plaintiff v. UNITED STATES OF AMERICA, Defendant.
- CourtUnited States District Court for the District of Columbia
- DocketC. A. No. 78-1958
- JudgePARKER
- Parallel Citation79-2 U.S. Tax Cas. (CCH) P9468
- LanguageEnglish
- Tax Analysts Electronic Citation1979 UST 5-3
