Legal Opinion
Passaic United Hebrew Burial Association v. United States
District Court, D. New Jersey
Decided April 23, 1963No. Civ. A. 1213-58PublishedCited by 14 opinions
1Opinion of the Court
AUGELLI, District Judge.
This is a suit for refund of a federal income tax deficiency and penalty assessed against and collected from plaintiff for the taxable year 1954 in the sum of $126.69.
Plaintiff claims to be exempt from federal income taxes under sections 501(a) and 501(c) (3) of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 501(a) and 501(c) (3). Section 501(a) exempts from taxation organizations described in section 501(c) (3). That section, in pertinent part, reads:
“Corporations, * * * organized and operated exclusively for religious, charitable, * * * purposes, * * * no part of…
2Cases cited10 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
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Federation Pharmacy Services, Inc. v. CommissionerUnited States Tax Court · 1979
- Living Faith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Senior Citizens Stores, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- United Hospital Services, Inc. v. United StatesDistrict Court, S.D. Indiana · 1974
- Bethel Conservative Mennonite Church v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
9 more not listed; retrieve them via the Exa API.