Legal Opinion
The Erie Endowment v. United States
Court of Appeals for the Third Circuit
Decided March 28, 1963No. 13992_1PublishedCited by 21 opinions
1Opinion of the Court
LEAHY, District Judge.
This case is the first in which an appellate court is asked to chart the outer borders of permissible accumulation of a tax-exempt organization. Plaintiff-appellant (hereafter “Erie”) is a Pennsylvania non-profit corporation, incorporated on June 1, 1949, to carry out the purposes of an irrevocable inter vivos trust established by E. H. Mack by indenture of December 10, 1935. Mack, 77 years old when he set up the trust, originally contributed 100 shares of Class A stock of The Erie Dry Goods Co., par value $100 per share. In 1953, Erie filed its application for exemption…
2Cases cited8 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
- Samuel Friedland Foundation v. United StatesDistrict Court, D. New Jersey · 1956
- United States v. Pickwick Electric Membership Corp.Court of Appeals for the Sixth Circuit · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- People's Educational Camp Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- University Hill Foundation v. CommissionerUnited States Tax Court · 1969
- Mutual Aid Association of the Church of the Brethren v. United StatesCourt of Appeals for the Tenth Circuit · 1985
- Bower Hill Civic League AppealSuperior Court of Pennsylvania · 1965
16 more not listed; retrieve them via the Exa API.