Lorain Ave. Clinic v. Commissioner
United States Tax Court
Held, petitioner was not organized and operated exclusively for charitable purposes and, therefore, it is not exempt from income taxes for the years 1945-1953, inclusive. Sec. 101 (6), I. R. C. 1939.
1Opinion of the Court
The Lorain Avenue Clinic, Petitioner, v. Commissioner of Internal Revenue, Respondent
Lorain Ave. Clinic v. Commissioner
Docket No. 55754
United States Tax Court
31 T.C. 141; 1958 U.S. Tax Ct. LEXIS 56;
October 23, 1958, Filed
Decision will be entered under Rule 50.
Held, petitioner was not organized and operated exclusively for charitable purposes and, therefore, it is not exempt from income taxes for the years 1945-1953, inclusive. Sec. 101 (6), I. R. C. 1939.
Wallace B. Heiser, Esq., for the petitioner.
James F. Shea, Esq., for the respondent.
Harron, Judge.
HARRON
The Commissioner determined…
2Cases cited12 opinions
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- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Automobile Club of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
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