Legal Opinion
Veterans Foundation, a Non-Profit Corporation v. United States
Court of Appeals for the Tenth Circuit
Decided August 12, 1960No. 6313PublishedCited by 18 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
Claiming exemption from federal income tax as an organization for the promotion of social welfare within the purview of 26 U.S.C. § 501(c) (4), 1 appellant-plaintiff, Veterans Foundation, sued to recover taxes paid by it. The trial court found that Veterans Foundation was organized for the primary purpose of carrying on a business for profit and, although under contractual arrangements it paid a percentage of its profits to Department of Utah, Disabled American Veterans, it was a feeder organization within the meaning of 26 U.S.C. § 502 and was not exempt. 2 This…
2Cases cited15 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
10 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- People's Educational Camp Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Edward Orton, Jr., Ceramic Foundation v. CommissionerUnited States Tax Court · 1971
- Industrial Aid for the Blind v. CommissionerUnited States Tax Court · 1979
- University Hill Foundation, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Senior Citizens Stores, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1979
13 more not listed; retrieve them via the Exa API.