Legal Opinion
Saint Germain Foundation v. Commissioner
United States Tax Court
Decided June 22, 1956No. Docket No. 54283PublishedCited by 34 opinions
1Opinion of the Court
OPINION.
Muukonet, Judge:
Petitioner, to qualify as an organization exempt from the Federal income tax under section 101 (6) of the 1939 Internal Kevenue Code, must meet three tests: (1) It must be organized and operated “exclusively” for religious purposes; (2) its “net income” must not inure in whole or in part to the benefit of private shareholders or individuals; and (3) it must not devote any substantial part of its activities to an attempt to influence legislation by propaganda or otherwise. Kegs. Ill, sec. 29.101 (6) — 1. Respondr ent contends that the petitioner does not meet either of…
2Cases cited6 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Mabee Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Edward Orton, Ceramic Foundation v. CommissionerUnited States Tax Court · 1947
1 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- Western Catholic Church v. CommissionerUnited States Tax Court · 1979
- Est of Hawaii v. CommissionerUnited States Tax Court · 1979
29 more not listed; retrieve them via the Exa API.