Legal Opinion
Hassett v. Associated Hospital Service Corporation
Court of Appeals for the First Circuit
Decided February 4, 1942No. 3708PublishedCited by 26 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
The plaintiff brought this action to recover taxes alleged to have been assessed and collected illegally under Title VIII of the Social Security Act of 1935, 49 Stat. 636, 639, 42 U.S.C.A. § 301 et seq., on the ground that the plaintiff is exempt from the act being “a corporation * * * organized and operated exclusively for * * * charitable * * * purposes * * * no part of the net earnings of which inures to the benefit of any private shareholder or individual”.1 The District Court gave judgment for the plaintiff holding that it was such a corporation. The defendant has…
2Cases cited7 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. Proprietors of Social Law LibraryCourt of Appeals for the First Circuit · 1939
- Coe v. Washington MillsMassachusetts Supreme Judicial Court · 1889
- Faulkner v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Philadelphia & Reading Relief Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- La Societe Francaise De Bienfaisance Mutuelle v. California EmploymentCommissionCalifornia Court of Appeal · 1943
- Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Federation Pharmacy Services, Inc. v. CommissionerUnited States Tax Court · 1979
21 more not listed; retrieve them via the Exa API.