The Lesavoy Foundation v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that the Commissioner abused his discretion in retroactively revoking an individualized ruling that an organization was exempt under I.R.C. § 501(a)
• retroactive revocation of a ruling that the taxpayer was an exempt charity would bankrupt it
• taxpayer cannot rely on issues not presented to or considered by the Service in issuing its ruling

Source: CourtListener parenthetical corpus (CC0).