Legal Opinion
Commissioner of Internal Revenue v. Battle Creek
Court of Appeals for the Fifth Circuit
Decided March 17, 1942No. 9911PublishedCited by 25 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
The Commissioner determined a deficiency of $501.62 in the payment of income taxes for the year ending December 31, 1934, by Battle Creek, Incorporated. The taxpayer petitioned the Board of Tax Appeals for a redetermination of the taxes assessed, denied the deficiency and asked for a refund of $1,966.19, as an overpayment, claiming exemption from taxes as a charitable institution, under the provisions of Section 101(6) of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Code, § 101(6).
There is no dispute as to the material facts as found by the Board. It appears that as the…
2Cases cited4 opinions
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Koon Kreek Klub v. ThomasCourt of Appeals for the Fifth Circuit · 1939
- Appeal of Unity School of ChristianityUnited States Board of Tax Appeals · 1926
3Cited by25 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Eastern Kentucky Welfare Rights Organization v. William E. Simon, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1974
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Scripps Memorial Hospital, Inc. v. California Employment CommissionCalifornia Supreme Court · 1944
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