Sand Springs Home v. Commissioner
United States Board of Tax Appeals
The petitioner was during the year 1922 a corporation organized and operated exclusively for charitable purposes, no part of the net earnings of which inured to the benefit of any private stockholder or individual; and it was therefore exempt from taxation under the provisions of section 231(6) of the Revenue Act of 1921.
1Opinion of the Court
*213OPINION.
MaRQtjjette :
The record in this appeal presents for our determination the single question of whether or not the petitioner was during the year 1922 exempt from taxation under section 231 of the Kevenue Act of 1921, which provides in part:
That the following organizations shall be exempt from taxation under this title—
*******(6) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which…
2Cases cited1 opinion
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
3Cited by11 opinions
- 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
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Oklahoma State Fair and Exposition v. JonesDistrict Court, W.D. Oklahoma · 1942
6 more not listed; retrieve them via the Exa API.