Legal Opinion
Channing v. United States
District Court, D. Massachusetts
Decided July 10, 1933No. 5447PublishedCited by 36 opinions
1Opinion of the Court
BREWSTER, District Judge.
To this petition to recover $128.79, alleged to have been illegally exacted- as an ineome tax for 1929, the respondent has demurred.
The petitioner alleges in her petition that during the year 1929 she “made contributions, levied for the tuition of her children, to three (3) different corporations organized and operated- exclusively for educational purposes, no part of the net earnings of which inured to the benefit of any private shareholder or individual; to wit, Two Hundred (200) dollars to the Trustees of Bryn Mawr College, an endowed institution * * *; three…
2Cases cited3 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- DeGanay v. LedererSupreme Court of the United States · 1919
3Cited by36 opinions
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Fausner v. CommissionerUnited States Tax Court · 1971
- Singer Co. v. United StatesUnited States Court of Claims · 1971
- Murphy v. CommissionerUnited States Tax Court · 1970
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