Legal Opinion
Birmingham Business College, Inc. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided April 4, 1960No. 17937PublishedCited by 20 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge.
The principal question is whether Birmingham Business College (BBC) qualifies as a tax exempt entity under § 101(6), 26 U.S.C.A. § 101. The Tax Court held it was not. Related to that are subsidiary issues on the statute of limitations, computation of gross and net income, and the propriety of asserted penalties. Similar questions arise with respect to additional taxes and penalties imposed on the stockholder-owner-employees of BBC who are also petitioners here.
The Tax Court, after an extended trial on a lengthy record, held that BBC did *478not satisfy two of the…
2Cases cited8 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Commissioner v. AckerSupreme Court of the United States · 1959
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Edward Orton, Ceramic Foundation v. CommissionerUnited States Tax Court · 1947
3 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Unitary Mission Church v. CommissionerUnited States Tax Court · 1980
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- Bubbling Well Church of Universal Love, Inc. v. CommissionerUnited States Tax Court · 1980
- People of God Community v. CommissionerUnited States Tax Court · 1980
15 more not listed; retrieve them via the Exa API.