Legal Opinion
Louis W. & Maud Hill Family Foundation v. United States
District Court, D. Minnesota
Decided October 3, 1972No. 3-69-Civ.-96PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM and ORDER
DEVITT, Chief Judge.
At issue in this civil tax refund action to recover $256,808.44 assessed tax and interest paid is whether during the years 1959 through 1964 the plaintiff foundation received “unrelated business income” from the proceeds of two timber cutting contracts within the meaning of § 512 of the Internal Revenue Code.
Most of the facts have been stipulated. Depositions were received in evidence. One witness testified. Plaintiff foundation was established by Louis W. Hill in 1934 and is exempt from income taxes under I.R.C. (1954) § 501(c)(3).
In 1912 Louis W. Hill…
2Cases cited11 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Anna J. McDowell v. Abraham A. Ribicoff, Secretary of Health, Welfare and EducationCourt of Appeals for the Third Circuit · 1961
- C. F. Mueller Co. v. CommissionerUnited States Tax Court · 1950
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3Cited by4 opinions
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Service Bolt & Nut Co. Profit Sharing Trust v. CommissionerUnited States Tax Court · 1982
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Service Bolt & Nut Co. Profit Sharing Trust v. CommissionerUnited States Tax Court · 1982