Legal Opinion
Harrison v. Barker Annuity Fund
Court of Appeals for the Seventh Circuit
Decided May 25, 1937No. 6046, 6047PublishedCited by 25 opinions
1Opinion of the Court
LINDLEY, District Judge.
The question raised by these two appeals is whether judgments awarding to appellee a refund of income and capital stock taxes assessed for the years 1929, 1930, 1931, and 1932 should be reversed. The District Court held appellee, incorporated and operated for charitable purposes, exempt from tax.
Appellee is a corporation organized for nonpecuniary purposes under the statutes of Illinois. The application for its charter recited that the object for which the applicant was to be incorporated was “to accept, hold, administer, invest and disburse such funds as may from time…
2Cases cited9 opinions
- Hall v. WoodsIllinois Supreme Court · 1927
- Sun-Herald Corporation v. DugganCourt of Appeals for the Second Circuit · 1934
- Bok v. McCaughnCourt of Appeals for the Third Circuit · 1930
- Eagan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
- Gimbel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
- United States v. Proprietors of Social Law LibraryCourt of Appeals for the First Circuit · 1939
- Commissioner of Internal Revenue v. Citizens & Southern Nat. BankCourt of Appeals for the Fifth Circuit · 1945
- Jones v. Better Business Bureau of Oklahoma City, Inc.Court of Appeals for the Tenth Circuit · 1941
20 more not listed; retrieve them via the Exa API.