Legal Opinion
People's Educational Camp Society, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 24, 1964No. 63, Docket 28264PublishedCited by 31 opinions
1Opinion of the Court
WATERMAN, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States which upheld the Commissioner of Internal Revenue’s determination of a deficiency of $25,784.43 in the federal income tax of petitioner, People’s Educational Camp Society, Inc., for its fiscal year . ending September 30, 1956. The Tax Court rejected petitioner’s claim that it was exempt from the income tax under Section 501(c) (4) of the Internal Revenue Code of 1954 as a nonprofit civic organization operated exclusively for the promotion of social welfare, rejecting it on the ground that…
2Cases cited15 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
- 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
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
10 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Contracting Plumbers Cooperative Restoration Corporation v. United StatesCourt of Appeals for the Second Circuit · 1974
- University Hill Foundation, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Senior Citizens Stores, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Greater United Navajo Dev. Enters. v. CommissionerUnited States Tax Court · 1980
26 more not listed; retrieve them via the Exa API.