Havemeyer v. Commissioner
United States Board of Tax Appeals
The petitioner, together with members of his family and a close business associate, organized an unincorporated association to unite and coordinate their charitable activities. The contributions to the association in the taxable year were practically all made by petitioner and members of his family.
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The petitioner, together with members of his family and a close business associate, organized an unincorporated association to unite and coordinate their charitable activities. The contributions to the association in the taxable year were practically all made by petitioner and members of his family. The distributions of the association in the taxable year were all made to or for the benefit of individuals or relatives thereof who had served the petitioner or his family as employees or otherwise. Held, association was not organized nor operated during the taxable year exclusively for…
1Opinion of the Court
HENRY O. HAVEMEYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Havemeyer v. Commissioner
Docket No. 82505.
United States Board of Tax Appeals
36 B.T.A. 859; 1937 BTA LEXIS 643;
November 12, 1937, Promulgated
The petitioner, together with members of his family and a close business associate, organized an unincorporated association to unite and coordinate their charitable activities. The contributions to the association in the taxable year were practically all made by petitioner and members of his family. The distributions of the association in the taxable year were all made to or…
2Cases cited14 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Perin Ex Rel. Perin v. CareySupreme Court of the United States · 1861
- Kain v. GibboneySupreme Court of the United States · 1879
- Dohrmann v. CommissionerUnited States Board of Tax Appeals · 1929
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