Indiana Crop Improv. Ass'n v. Commissioner
United States Tax Court
Petitioner has been delegated the responsibility of seed certification by Purdue University in accordance with Indiana and Federal law. It conducts impartial testing and research activities in fulfilling the requirements of these laws, and also conducts additional research and educational activities. Held, petitioner is organized for charitable, educational, and scientific purposes within the meaning of sec. 501(c)(3), I.R.C. 1954.
1Opinion of the Court
Indiana Crop Improvement Association, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Indiana Crop Improv. Ass'n v. Commissioner
Docket No. 1511-79X
United States Tax Court
76 T.C. 394; 1981 U.S. Tax Ct. LEXIS 163;
February 26, 1981, Filed
Petitioner has been delegated the responsibility of seed certification by Purdue University in accordance with Indiana and Federal law. It conducts impartial testing and research activities in fulfilling the requirements of these laws, and also conducts additional research and educational activities. Held, petitioner is organized for charitable,…
2Cases cited4 opinions
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
- Underwriters' Laboratories, Inc. v. CommissionerUnited States Board of Tax Appeals · 1942
- Professional Standards Review Organization v. CommissionerUnited States Tax Court · 1980
- Indiana Crop Improv. Ass'n v. CommissionerUnited States Tax Court · 1981