Legal Opinion
Roche's Beach, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 9, 1938No. 165PublishedCited by 88 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The sole question presented for decision is whether Roche’s Beach, Inc., a corporation formed under the Stock Corporation Law of New York, Consol.Laws N.Y. c. 59, was exempt from taxation upon its income for the year 1931 by virtue of section 103 of the Revenue Act of 1928, 26 U.S.C.A. § 103 and note. The corporation was organized by Edward Roche shortly before his death for the purpose of being the medium through which a charitable foundation created by his will could operate his ' property and collect the income therefrom after his death. The property conveyed to it in…
2Cases cited12 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. BlissSupreme Court of the United States · 1934
- Sun-Herald Corporation v. DugganCourt of Appeals for the Second Circuit · 1934
- Harrison v. Barker Annuity FundCourt of Appeals for the Seventh Circuit · 1937
- Cederberg v. GunstromSupreme Court of Minnesota · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by88 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Danz v. CommissionerUnited States Tax Court · 1952
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
83 more not listed; retrieve them via the Exa API.