Legal Opinion

Pennsylvania Co. for Ins., etc. v. Commissioner

United States Board of Tax Appeals

Decided April 18, 1932No. Docket No. 41194Published

The American Anti-Vivisection Society was not organized and is not operated exclusively to prevent cruelty to animals.

1Opinion of the Court

PENNSYLVANIA COMPANY FOR INSURANCES ON LIVES AND GRANTING OF ANNUITIES, EXECUTOR OF THE ESTATE OF A. SIDNEY LOGAN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Pennsylvania Co. for Ins., etc. v. Commissioner

Docket No. 41194.

United States Board of Tax Appeals

25 B.T.A. 1168; 1932 BTA LEXIS 1415;

April 18, 1932, Promulgated

The American Anti-Vivisection Society was not organized and is not operated exclusively to prevent cruelty to animals.

W. Merrick Parker, Esq., for the petitioner.

L. S. Pendleton, Esq., for the respondent.

LANSDON

OPINION.

LANSDON: The respondent has…

2Cases cited1 opinion

  1. Pennsylvania Co. for Ins., etc. v. CommissionerUnited States Board of Tax Appeals · 1932

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