Legal Opinion
The Lesavoy Foundation v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided November 12, 1956No. 11881PublishedCited by 73 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This case raises the question of (1) the liability to taxation of a corporation organized for charitable, educational and philanthropic purposes, 1 which the Commissioner claims departed from its exempt purpose and was used in part as a means of furthering business enterprises in which the donor of the foundation of the charitable trust was interested and (2) the limits, if any, of the power of the Commissioner to make a revocation of an exemption retroactive.
The foundation on July 31, 1945, upon application was granted a certificate of exemption from taxation under…
2Cases cited19 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- 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
- Ritter v. United StatesCourt of Appeals for the Third Circuit · 1928
14 more not listed; retrieve them via the Exa API.
3Cited by73 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Goodstein v. CommissionerUnited States Tax Court · 1958
68 more not listed; retrieve them via the Exa API.