Legal Opinion
Underwriters' Laboratories, Inc. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided May 7, 1943No. 8141, 8145PublishedCited by 41 opinions
1Opinion of the Court
MINTON, Circuit Judge.
There are two appeals consolidated in this record, involving corporate income taxes of the petitioner for the years 1936, 1937 and 1938, and excess profits taxes for the year 1937. The questions presented here are:
1. Whether the taxpayer was exempt from income and excess profits taxes in the taxable years 1936, 1937 and 1938 because it was organized and operated exclusively for charitable, educational or scientific purposes within the provisions of Section 101 (6) of the Revenue Acts of 1936 and 1938, 26 U.S.C.A. Int.Rev.Code § 101(6).
2. Whether the taxpayer was exempt…
2Cases cited4 opinions
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Kain v. GibboneySupreme Court of the United States · 1879
- Commissioner of Internal Rev. v. CHICAGO GRAPHIC ARTS F.Court of Appeals for the Seventh Circuit · 1942
- Uniform Printing & S. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1929
3Cited by41 opinions
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- 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
- Dumaine Farms v. CommissionerUnited States Tax Court · 1980
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