Tax Analysts v. Christian Broadcasting Network

214 F.3d 179 (2000)

Study Aids
Case Briefs Overview
Casebooks
Case Briefs
T
From our private database of 46,300+ case briefs, written and edited by humans—never with AI.

Tax Analysts v. Christian Broadcasting Network

United States Court of Appeals for the District of Columbia Circuit
214 F.3d 179 (2000)

Facts

The Christian Broadcasting Network (CBN) (defendant) was granted tax-exempt status in 1961. In 1985, the Internal Revenue Service (IRS) revoked CBN’s tax-exempt status because of CBN’s political activities. In 1998, CBN and the IRS arrived at an agreement reinstating CBN’s tax-exempt status, effective retroactively to 1987. Tax Analysts (plaintiff), a tax-focused publishing company, filed a Freedom of Information Act (FOIA) request with the IRS seeking the agreement with CBN. After the IRS denied the request, Tax Analysts requested the agreement and other documents directly from CBN. CBN gave Tax Analysts some but not all of the requested document. Tax Analysts then sued CBN for the undelivered documents in district court, citing § 6104 of the Internal Revenue Code (code). CBN filed a motion to dismiss, which the district court granted. Tax Analysts appealed.

Rule of Law

Issue

Holding and Reasoning (Sentelle, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 824,000 law students since 2011. Some law schools even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 824,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 989 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 824,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,300 briefs - keyed to 989 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Casebooks

Taxation of Nonprofit and Exempt Organizations

Key Terms