Polish Army Veterans Post 147 v. Commissioner
United States Tax Court
1. Polish Army Veterans Post 147 was an organization which paid death, sick, and disability benefits to its active members. Approximately 90 per cent of the members of the Post were social members who did not receive any benefits and who were not shown to have any common bond with the active members or among themselves.
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1. Polish Army Veterans Post 147 was an organization which paid death, sick, and disability benefits to its active members. Approximately 90 per cent of the members of the Post were social members who did not receive any benefits and who were not shown to have any common bond with the active members or among themselves. Held, the Post was not exempt from taxation as a fraternal beneficiary society under section 101 (3) or as a social club under section 101 (9) of the Internal Revenue Code of 1939. 2. Polish Army Veterans Post 147 Home Association was a corporation which acquired and rented to…
1Opinion of the Court
OPINION.
BRUCE, Judge:
Both petitioners contend that they were organizations exempt from taxation during the taxable years involved. The Post claims that it was exempt both under section 101 (3) and section 101 (9) of the Internal Revenue Code of 1939. The Home Association claims that it comes within the purview of section 101 (9). Respondent has determined that neither organization was exempt. In order to qualify as exempt organizations, petitioners must bring themselves squarely within the terms of the statute. Heiner v. Colonial Trust Co., 275 U. S. 232; Royal Highlanders, 1 T. C. 184,…
2Cases cited11 opinions
- Heiner v. Colonial Trust Co.Supreme Court of the United States · 1927
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Koon Kreek Klub v. ThomasCourt of Appeals for the Fifth Circuit · 1939
- Santee Club v. WhiteCourt of Appeals for the First Circuit · 1936
- Aviation Club of Utah v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1947
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Sherwood Forest Country Club v. LitchfieldSupreme Court of Louisiana · 2008
- United States v. Fort Worth Club of Fort Worth, TexasCourt of Appeals for the Fifth Circuit · 1965
- Polish Army Veterans Post 147 v. Commissioner of Internal Revenue, Polish Army Veterans Post 147 Home Association v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Brunson Instrument Co. v. CommissionerUnited States Tax Court · 1957
- Dante Alighieri Soc. v. CommissionerUnited States Tax Court · 1964
4 more not listed; retrieve them via the Exa API.