Legal Opinion
Arthur Jordan Foundation v. Commissioner of Internal Reveune
Court of Appeals for the Seventh Circuit
Decided March 4, 1954No. 10992, 10993PublishedCited by 20 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
These petitions are for review of a decision of the Tax Court finding a deficiency in the income tax of the Arthur Jordan Foundation for the fiscal year ending June 30, 1948.
The Arthur Jordan Foundation is a perpetual trust established by an irrevocable trust agreement entered into in 1928 between Arthur Jordan, the donor, and certain named trustees. The particular objects for which the trust was formed are stated in the agreement to be as follows:
“a. To receive, take and hold, invest and reinvest any gift, devise, bequest, or other voluntary contribution of moneys or of…
2Cases cited23 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Lederer v. StocktonSupreme Court of the United States · 1922
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1937
18 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- The John Danz Charitable Trust v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Samuel Friedland Foundation v. United StatesDistrict Court, D. New Jersey · 1956
- Ohio Furnace Co. v. CommissionerUnited States Tax Court · 1955
- Broadway Theatre League of Lynchburg, Virginia, Inc. v. United StatesDistrict Court, W.D. Virginia · 1968
- Horace Heidt Foundation v. United StatesUnited States Court of Claims · 1959
15 more not listed; retrieve them via the Exa API.