People's Educational Camp Soc. v. Commissioner
United States Tax Court
The petitioner corporation which was organized in 1920 under the Membership Corporation Law of New York, operated during the taxable year 1956 the largest and one of the most modern vacation resorts in the Commonwealth of Pennsylvania. It charged its guests substantial rates for the accommodations and activities there provided.
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The petitioner corporation which was organized in 1920 under the Membership Corporation Law of New York, operated during the taxable year 1956 the largest and one of the most modern vacation resorts in the Commonwealth of Pennsylvania. It charged its guests substantial rates for the accommodations and activities there provided. Its total revenues for the taxable year, derived principally from the operation of the resort, were more than $ 940,000; and only a relatively small portion of the same was used for the promotion of social welfare. It had net assets, represented principally by…
1Opinion of the Court
People's Educational Camp Society, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
People's Educational Camp Soc. v. Commissioner
Docket No. 82223
United States Tax Court
39 T.C. 756; 1963 U.S. Tax Ct. LEXIS 196;
February 12, 1963, Filed
Decision will be entered for the respondent.
The petitioner corporation which was organized in 1920 under the Membership Corporation Law of New York, operated during the taxable year 1956 the largest and one of the most modern vacation resorts in the Commonwealth of Pennsylvania. It charged its guests substantial rates for the accommodations and…
2Cases cited13 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
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
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