Legal Opinion
Lorain Avenue Clinic v. Commissioner
United States Tax Court
Decided October 23, 1958No. Docket No. 55754PublishedCited by 21 opinions
1Opinion of the Court
OPINION.
Harron, Judge:
Whether or not petitioner is a corporation the income of which is taxable for each of the years 1945-1953, inclusive, depends on (1) whether petitioner qualified for exemption from tax during that 9-year period under the provisions of section 101 (6), 1939 Code,1 and (2) whether respondent abused his discretion under section 3791 (b)2 in retroactively holding petitioner taxable for the 9-year period upon his revocation on January 22,1953, of his ruling of July 21,1941, under which he held that petitioner was entitled to exemption from tax under section 101 (6).
In order…
2Cases cited10 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- 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
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Pesch v. CommissionerUnited States Tax Court · 1982
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- Federation Pharmacy Services, Inc. v. CommissionerUnited States Tax Court · 1979
- Atlantic Veneer Corp. v. CommissionerUnited States Tax Court · 1985
16 more not listed; retrieve them via the Exa API.