Legal Opinion
Debs Memorial Radio Fund v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided April 12, 1945No. 246PublishedCited by 35 opinions
1Opinion of the Court
SWAN, Circuit Judge.
Section 727 of the Internal Revenue Code, 26 U.S.C.A.Int.Rev. § 727, exempts from the excess profits tax corporations exempt under section 101 from the income tax imposed by chapter 1. Debs Memorial Radio Fund, Inc., is a corporation organized in 1928 under the Stock Corporation Law of the state of New York, Consol.Laws N.Y. c. 59, “to engage in the business of broadcasting”; it operates radio station WEVD. It succeeded an unincorporated association organized in 1927 by the name of Debs Memorial Radio Fund to conduct a free public radio forum for the dissemination of…
2Cases cited7 opinions
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Bohemian Gymnastic Ass'n Sokol of City of NY v. HigginsCourt of Appeals for the Second Circuit · 1945
- Commissioner of Internal Revenue v. Kensico CemeteryCourt of Appeals for the Second Circuit · 1938
- Anderson Country Club, Inc. v. CommissionerUnited States Tax Court · 1943
- Hanover Imp. Soc., Inc. v. GagneCourt of Appeals for the First Circuit · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Willingham, Collector of Internal Revenue v. Home Oil MillCourt of Appeals for the Fifth Circuit · 1950
30 more not listed; retrieve them via the Exa API.