Bilingual Montessori School, Inc. v. Commissioner
United States Tax Court
Petitioner, a corporation organized under the laws of the State of Delaware which is exempt from taxation under sec. 501(c)(3), I.R.C. 1954, operates a private school in Paris, France. Held, since petitioner is a corporation created or organized under the law of a State within the meaning of sec. 170(c)(2)(A), contributions to or for the use of petitioner are deductible under sec. 170(a).
1Opinion of the Court
Bilingual Montessori School of Paris, Inc., a Delaware Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
Bilingual Montessori School, Inc. v. Commissioner
Docket No. 16172-79X
United States Tax Court
75 T.C. 480; 1980 U.S. Tax Ct. LEXIS 6;
December 30, 1980, Filed
Decision will be entered for the petitioner.
Petitioner, a corporation organized under the laws of the State of Delaware which is exempt from taxation under sec. 501(c)(3), I.R.C. 1954, operates a private school in Paris, France. Held, since petitioner is a corporation created or organized under the law of a State…
2Cases cited10 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Commissioner v. MunterSupreme Court of the United States · 1947
- United States v. Cambridge Loan & Building Co.Supreme Court of the United States · 1928
- Galt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Galt v. CommissionerUnited States Tax Court · 1953
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