Senior Citizens Stores, Inc. v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• in finding substantial nonexempt purpose, court noted that plaintiff had “submitted little evidence” to support its claim, and had failed to keep complete records of charitable distributions
• “It is the burden of the party claiming the exemption . . . to prove entitlement to it.”

Source: CourtListener parenthetical corpus (CC0).