LUCAS

v.

KLINGER, CORRECTIONAL SUPERINTENDENT

Citator

Cited By

• Jhirad v. Ferrandina, 536 F.2d 478 (2d Cir. 1976)
  …le as he asked to do. Nor has Jhirad demonstrated any prejudice flowing from Judge Duffy’s ruling. Cf. U. S. ex rel. Petrushansky v. Marasco, 325 F. 2d 562 (2d Cir. 1963), cert. denied, 376 U.S. 952, 84 S.Ct. 969, 11 L.Ed.2d 971 (1964), reh. denied, 377 U.S. 920, 84 S.Ct. 1178, 12 L.Ed.2d 188 (1964). Under the facts here presented, we hold that Judge Duffy properly exercised his discretion in denying discovery. Jhirad next urges that India was obligated to prove beyond a reasonable doubt both the motivatio…
• Fed'n Pharmacy Servs., Inc. v. Commissioner OF Internal Revenue, 625 F.2d 804 (8th Cir. 1980)
  …v. United States, 374 F. 2d 427, 431 (8th Cir. 1967); Treas. Reg. § 1.501(c)(3)-(l). See also Stevens Bros. Foundation, Inc. v. Commissioner, 324 F. 2d 633, 638 (8th Cir. 1963), cert. denied 396 U.S. 969, 84 S.Ct. 1135, 12 L.Ed.2d 84, reh. denied, 377 U.S. 920, 84 S.Ct. 1179, 12 L.Ed.2d 189 (1964). The term “charitable”, as used in § 501(c)(3), is to be construed in “its generally accepted legal sense” and includes within its scope “Relief of the poor.” Treasury Regulations on Income Tax (1954 Code), § 1…