Puritan Church-The Church of America v. Commissioner

Puritan Church-The Church of America v. Commissioner. Puritan Church Building Fund, Anita P. Bird and Edith S. Parker, Trustees v. Commissioner.

Puritan Church-The Church of America v. Commissioner

Docket Nos. 23814, 25701.

United States Tax Court

1951 Tax Ct. Memo LEXIS 226; 10 T.C.M. (CCH) 485; T.C.M. (RIA) 51151;

May 22, 1951

David Rein, Esq., 711 Fourteenth Street, N.W., Washington 5, D.C., for the petitioners. William A. Schwerdtfeger, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: In these consolidated proceedings respondent has determined deficiencies…