Puritan Church of America v. Commissioner of Internal Revenue. Puritan Church Bldg. Fund v. Commissioner of Internal Revenue

These are petitions for review of decisions of the Tax Court of the United States, which sustained deficiencies in income taxes proposed against the petitioners, and also sustained proposed penalties. The Puritan Church of America— The Church of America — claimed to be exempt from income taxes as a corporation organized and operated exclusively for religious purposes. 1 2 The liability against the Puritan Church Building Fund was proposed and sustained as a liability of a transferee of property of a taxpayer, that is, the Puritan Church of America. 3 The penalties were against the Church and…