Forest Press, Inc. v. Commissioner
United States Tax Court
Petitioner corporation was organized to prepare and publish a widely accepted system for indexing library collections. During the years in issue, petitioner's activities were confined to this operation. Held, petitioner is entitled to exemption under section 101 (6) of the Internal Revenue Code as an educational organization.
1Opinion of the Court
OPINION.
Arundell, Judge:
The question involved here is whether the petitioner corporation was exempt from taxation under the provisions of section 101 (6) 1 of the Internal Revenue Code during the years in issue.
The respondent takes the view that the petitioner was engaged in a commercial publishing enterprise with an unrestricted certificate of incorporation and consequently neither organized nor operated exclusively for scientific, literary, or educational purposes within the meaning of section 101 (6).
On the other hand, petitioner argues that the Dewey Decimal Classification System is an…
2Cases cited2 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
3Cited by10 opinions
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- General Conference of Free Church v. CommissionerUnited States Tax Court · 1979
- Est of Hawaii v. CommissionerUnited States Tax Court · 1979
- Hospital Bureau of Standards and Supplies v. United StatesUnited States Court of Claims · 1958
- Hospital Bureau of Standards & Supplies, Inc. v. United StatesUnited States Court of Claims · 1958
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