Peoples Translation Service/Newsfront Int'l v. Commissioner
United States Tax Court
Petitioner was organized under the General Nonprofit Corporation Law of the State of California. Its articles of incorporation list as specific and primary purposes increasing international understanding, making available information about world opinion and events by translating information from foreign news media, and providing resources for students and the community.
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Petitioner was organized under the General Nonprofit Corporation Law of the State of California. Its articles of incorporation list as specific and primary purposes increasing international understanding, making available information about world opinion and events by translating information from foreign news media, and providing resources for students and the community. It publishes and sells below cost a biweekly bulletin of translations from the foreign press, maintains a library of translated and untranslated materials which is open to the public, and provides free translations to…
1Opinion of the Court
OPINION
Featherston, Judge:
Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(c)(3).1 Petitioner challenges respondent’s determination and has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428.
The issue presented for decision is whether petitioner is organized and operated exclusively for charitable, educational, religious, or scientific purposes within the meaning of section 501(c)(3).
This case was submitted for decision on the stipulated administrative record under Rules 122 and 217, Tax…
2Cases cited18 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
- Schuster's Express, Inc. v. CommissionerUnited States Tax Court · 1976
- Christian Manner International, Inc. v. CommissionerUnited States Tax Court · 1979
13 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Dumaine Farms v. CommissionerUnited States Tax Court · 1980
- Virginia Education Fund v. CommissionerUnited States Tax Court · 1985
- Presbyterian & Reformed Pub. Co. v. CommissionerUnited States Tax Court · 1982
- Columbia Park & Recreation Asso. v. CommissionerUnited States Tax Court · 1987
18 more not listed; retrieve them via the Exa API.