Legal Opinion
Gimbel v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided December 21, 1931No. 4599, 4600, 4601PublishedCited by 25 opinions
1Opinion of the Court
BUFFINGTON, Circuit Judge.
The question involved in these several cases is whether the Gimbel Brothers’ Foundation of Philadelphia is a foundation organized and operated exclusively for charitable and educational purposes within the Revenue Act of 1924 (section 231 [26 USCÁ § - 982 and note]). From an order of the Board of Tax Appeals holding it was not, this appeal was taken.
This foundation, unincorporated, was organized October 16, 1920, by officers and employees of Gimbel Brothers, Inc., of PMladelphia. It has no stock or shares, and collects no dues or assessments. It is sustained by…
2Cases cited3 opinions
- Bok v. McCaughnCourt of Appeals for the Third Circuit · 1930
- Eagan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
- Mutual Aid & Benefit Ass'n of Forstmanw & Huffmann Employees v. CommissionerCourt of Appeals for the Third Circuit · 1930
3Cited by25 opinions
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Harrison v. Barker Annuity FundCourt of Appeals for the Seventh Circuit · 1937
- Watson v. United StatesCourt of Appeals for the Third Circuit · 1965
- T. J. Moss Tie Co. v. CommissionerUnited States Tax Court · 1952
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