San Francisco Infant School, Inc. v. Commissioner
United States Tax Court
Petitioner was formed as a nonprofit corporation to provide educational day care for children between the ages of 6 months and 3 years. An application for determination of qualification and exemption under sec. 501(c)(3), I.R.C. 1954, was filed with the Internal Revenue Service on petitioner's behalf. The Internal Revenue Service determined that petitioner did not qualify for tax-exempt status since petitioner's services were primarily custodial.
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Petitioner was formed as a nonprofit corporation to provide educational day care for children between the ages of 6 months and 3 years. An application for determination of qualification and exemption under sec. 501(c)(3), I.R.C. 1954, was filed with the Internal Revenue Service on petitioner's behalf. The Internal Revenue Service determined that petitioner did not qualify for tax-exempt status since petitioner's services were primarily custodial. Thereafter petitioner filed a petition with this Court for a declaratory judgment pursuant to sec. 7428, I.R.C. 1954. Held, petitioner's custodial…
1Opinion of the Court
OPINION
Dawson, 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 judgment2 pursuant to section 7428. The issue for our decision is whether petitioner was operated exclusively for educational or charitable purposes within the meaning of section 501(c)(3).
This case was submitted for decision on the stipulated administrative record under motions by both parties for summary judgment under Rule 121, Tax Court…
2Cases cited4 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- Driscoll v. Washington County Fire Ins.Court of Appeals for the Third Circuit · 1940
3Cited by24 opinions
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- Est of Hawaii v. CommissionerUnited States Tax Court · 1979
- Federation Pharmacy Services, Inc. v. CommissionerUnited States Tax Court · 1979
- Dumaine Farms v. CommissionerUnited States Tax Court · 1980
- Nationalist Movement v. CommissionerUnited States Tax Court · 1994
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