Legal Opinion
Commissioner of Internal Revenue v. Orton
Court of Appeals for the Sixth Circuit
Decided March 28, 1949No. 10679PublishedCited by 50 opinions
1Opinion of the Court
HICKS, Chief Judge.
The Commissioner of Internal Revenue petitions for a review of the Tax Court’s decision that the taxpayer, Edward J. Or-ton, Jr., Ceramic Foundation, had overpaid its income tax for the year 1940 in the sum of $337.84. The Commissioner as-' serted a deficiency of $648.38. The facts were stipulated.
The question is, whether the taxpayer’s income is exempt from taxation under Sec. 101(6) of the Internal Revenue Code, 26 U.S.C.A. § 101(6). The pertinent portions of this Section read as follows:
“Sec. 101. Exemptions from tax on corporations.
“The following organizations shall be…
2Cases cited11 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Lederer v. StocktonSupreme Court of the United States · 1922
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Debs Memorial Radio Fund v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1945
6 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Willingham, Collector of Internal Revenue v. Home Oil MillCourt of Appeals for the Fifth Circuit · 1950
45 more not listed; retrieve them via the Exa API.