Legal Opinion
Enterprise Railway Equipment Co. v. United States
United States Court of Claims
Decided May 7, 1958No. 484-56PublishedCited by 7 opinions
1Opinion of the Court
LITTLETON, Judge.
Plaintiff sues for refund of income taxes for the calendar years 1947, 1948, 1949 and 1950, together with interest as provided by law, on the ground that during those years plaintiff was entitled to exemption from taxes under the provisions of section 101(6) of the Revenue Code of 1939, 26 U.S.C.A. § 101(6), as a corporation operated exclusively for charitable and educational purposes, no part of the net earnings of-which inured to the benefit of any private shareholder or individual. 1
Plaintiff is a corporation incorporated under the laws of Illinois. It carries on a railway…
2Cases cited9 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. BlissSupreme Court of the United States · 1934
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Mabee Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- Presbyterian and Reformed Publishing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984
- Brian Ruud International v. United StatesDistrict Court, District of Columbia · 1989
- Alive Fellowship of Harmonious Living v. CommissionerUnited States Tax Court · 1984
2 more not listed; retrieve them via the Exa API.