Legal Opinion
Scripture Press Foundation v. United States
United States Court of Claims
Decided January 18, 1961No. 115-56PublishedCited by 59 opinions
1Opinion of the Court
JONES, Chief Judge.
Plaintiff is the successor of a corporation known as Scripture Press, Inc., organized in 1932 as a profit corporation under Illinois law. In May 1945, the stock of Scripture Press, Inc., was donated by its stockholders to plaintiff, Scripture Press Foundation, and Scripture Press, Inc., was then liquidated into plaintiff.
Plaintiff was organized on May 5, 1945, as a nonprofit, nonstock corporation, pursuant to the “General Not for Profit Corporation Act” of the State of Illinois, S.H.A. ch. 32, § 163a et seq. Following application by the plaintiff, the Commissioner of…
2Cases cited9 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- 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
- ICC v. ParkerSupreme Court of the United States · 1945
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Christian Manner International, Inc. v. CommissionerUnited States Tax Court · 1979
54 more not listed; retrieve them via the Exa API.