Legal Opinion
William L. Powell Foundation v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 27, 1955No. 11169PublishedCited by 5 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
This case comes before us on a petition for review of the decision of the Tax Court of the United States, 1 entered on January 25, 1954, and involves a deficiency in income tax and delinquency penalty in the respective amounts of $341.06 and $85.27 for the taxable year ending January 31, 1950.
The first question presented is whether the Tax Court correctly decided that the taxpayer (petitioner) was not exempt from tax under Section 101(6) of the Internal Revenue Code of 1939, 2 relating to religious, charitable, and educational organizations.
The facts, as…
2Cases cited3 opinions
- Lederer v. StocktonSupreme Court of the United States · 1922
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Emerit E. Baker, Inc. v. CommissionerUnited States Board of Tax Appeals · 1939
3Cited by5 opinions
- F. E. McGillick Co. v. CommissionerUnited States Tax Court · 1958
- Co-operative Grain & Supply Co. v. CommissionerUnited States Tax Court · 1967
- Francis Edward McGillick Foundation v. Commissioner of Internal Revenue, (Two Cases). F. E. McGillick Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Third Circuit · 1960
- Francis Edward McGillick Foundation v. CommissionerCourt of Appeals for the Third Circuit · 1960
- F. E. McGillick Co. v. CommissionerUnited States Tax Court · 1958