C. F. Mueller Co. v. Commissioner
United States Tax Court
The stock of C. F. Mueller Co. (Mueller) was held in trust for the exclusive benefit of the School of Law of New York University. During the years in issue, Mueller made payments, which it characterized as "charitable contributions" to Law Center Foundation, an exempt organization which was organized and functioned solely for the benefit of the school of law.
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The stock of C. F. Mueller Co. (Mueller) was held in trust for the exclusive benefit of the School of Law of New York University. During the years in issue, Mueller made payments, which it characterized as "charitable contributions" to Law Center Foundation, an exempt organization which was organized and functioned solely for the benefit of the school of law. Held, the purported charitable contributions were made for the benefit of the only entity having a beneficial interest in Mueller and are, in the circumstances of this case, nondeductible dividend distributions. Crosby Valve & Gage Co.…
1Opinion of the Court
C. F. Mueller Company, Petitioner v. Commissioner of Internal Revenue, Respondent
C. F. Mueller Co. v. Commissioner
Docket Nos. 3734-65, 1985-66
United States Tax Court
55 T.C. 275; 1970 U.S. Tax Ct. LEXIS 33;
November 9, 1970, Filed
Decisions will be entered under Rule 50.
The stock of C. F. Mueller Co. (Mueller) was held in trust for the exclusive benefit of the School of Law of New York University. During the years in issue, Mueller made payments, which it characterized as "charitable contributions" to Law Center Foundation, an exempt organization which was organized and functioned solely for the…
2Cases cited32 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. CliffordSupreme Court of the United States · 1940
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- American Properties, Inc. v. CommissionerUnited States Tax Court · 1957
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