Berger v. Amana Society

Prior to 19'32 the Amana Society had been organized as a corporation not for pecuniary profit under the laws of Iowa. It was in essence a communal association, with religion and religious observances as its basic motive. All property was held jointly; that is, as community property.

In 1932 it was determined that it was advisable to reorganize upon more modern lines. At that time a corporation for pecuniary profit was formed under the- name of Amana Society. It took over all the properties of the former association, apparently with the consent of all members. The incorporation followed a Plan…