Legal Opinion
Davison v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 11, 1932No. 49PublishedCited by 25 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The first question presented is whether gifts made by the petitioner to the Adelphie Literary Society of Wesleyan University are deductible as contributions to a corporation “organized and operated exclusively for charitable, literary or educational purposes.” A deduction of $1,000 is claimed for 1925, under section 214 (a) (10) of the Revenue Act of 1924, 43 Stat. 269, 271, 26 USCA § 955 (a) (10), and a deduction of $260 for 1926, under the same section of the Revenue Act of 1926, 44 Stat. 26, 27, 26 USCA § 955 (a) (10).
The Adelphie Literary Soeiety of "Wesleyan…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Army and Navy Club of America v. United StatesUnited States Court of Claims · 1931
- Conrad & Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
5 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Helvering v. Edison Securities CorporationCourt of Appeals for the Fourth Circuit · 1935
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- Bankers Trust Co. v. HigginsCourt of Appeals for the Second Circuit · 1943
20 more not listed; retrieve them via the Exa API.