Legal Opinion
Mabee Petroleum Corp. v. United States
Court of Appeals for the Fifth Circuit
Decided April 17, 1953No. 14210_1PublishedCited by 31 opinions
1Opinion of the Court
RIVES, Circuit Judge.
Appellant, Mabee Petroleum Corporation, claiming exemption under Section 101(6) of the Internal Revenue Code,1 brought this suit to recover income taxes paid for the years 1948 and 1949.
The questions presented are whether appellant corporation is entitled to the claimed statutory exemption as having been “organized and operated exclusively for religious, charitable, scientific, * * * or educational purposes,” within the meaning of the above statute, and whether any part of the appellant’s net earnings “inures to the benefit of any private shareholder or individual,” in…
2Cases cited11 opinions
- United States v. Yellow Cab Co.Supreme Court of the United States · 1949
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Lederer v. StocktonSupreme Court of the United States · 1922
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Burford-Toothaker Tractor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
6 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Bubbling Well Church of Universal Love, Inc. v. CommissionerUnited States Tax Court · 1980
- Bubbling Well Church of Universal Love, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
26 more not listed; retrieve them via the Exa API.