Legal Opinion
Appeal of Unity School of Christianity
United States Board of Tax Appeals
Decided April 23, 1926No. Docket No. 1799PublishedCited by 8 opinions
1Opinion of the Court
*67OPINION.
Steeniiagen :
The petitioner claims to be exempt from income and profits taxes by virtue of the provisions of the revenue acts in effect- during the taxable years in question, which provide that .the following organizations shall be exempt from taxation thereunder :
Corporations organized and operated exclusively for, religious, charitable, scientific, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual. .
This is section 231 (6) of the Revenue Act of 1918,…
2Cases cited1 opinion
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
3Cited by8 opinions
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Commissioner of Internal Revenue v. Battle CreekCourt of Appeals for the Fifth Circuit · 1942
- Merle E. Parker, the Foundation for Divine Meditation, Incorporated v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Merle E. ParkerCourt of Appeals for the Eighth Circuit · 1966
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