Legal Opinion
Samuel Friedland Foundation v. United States
District Court, D. New Jersey
Decided August 24, 1956No. Civ. A. 933-54PublishedCited by 35 opinions
1Opinion of the Court
WORTENDYKE, District Judge.
The significant issue in this case involves the extent to which a charitable organization may accumulate income without losing its tax-exempt status under the accumulation limitations imposed by a section of the Revenue Act of 1950, 64 Stat. 957, 26 U.S.C.A. § 3814. 1 Al though not bearing upon the disposition of this case, it is interesting to note that this section has been carried over into the Internal Revenue Code of 1954, 2 making the subject of more than passing interest. Since this case is controlled by the Internal Revenue Code of 1939, as amended, all…
2Cases cited20 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. BlissSupreme Court of the United States · 1934
- 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
15 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- American Campaign Academy v. CommissionerUnited States Tax Court · 1989
- Commissioner of Internal Revenue v. John Danz Charitable TrustCourt of Appeals for the Ninth Circuit · 1960
- Randall Foundation, Inc. v. Robert A. Riddell, Director of Internal Revenue, District of Los AngelesCourt of Appeals for the Ninth Circuit · 1957
30 more not listed; retrieve them via the Exa API.