Emerson Institute v. United States

TAMM, Circuit Judge.

Appellant seeks in this proceeding to recover two installments of federal- taxes paid under protest. In 1945, the appellant, as a non-profit educational corporation, had been granted an exemption from federal taxes by the Internal Revenue Service. However, surviving trustees of the appellant corporation had, in 1946 and 1947, filed with the Recorder of Deeds of the District of Columbia a “Certificate of Dissolution” of the corporation and an “Agreement of Partnership” between themselves. Following the death of one of the “partners” in 1953, the surviving “partner”…