Legal Opinion
Woodside Mills v. United States
Court of Appeals for the Fourth Circuit
Decided November 3, 1958No. 7702PublishedCited by 8 opinions
1Per curiam
Woodside Mills, a South Carolina corporation, appeals from an adverse judgment of the District Court in its suit to recover amounts allegedly collected from it illegally as taxes.
In its tax returns for 1950, Woodside Mills sought a deduction from gross income for an alleged gift to Greenville County, South Carolina, of certain streets, sidewalks and alleys in a mill village. The deduction was claimed under Section 23 (q) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(q), which permits deductions for gifts made to political subdivisions of any state for exclusively public purposes.
The…
2Cases cited2 opinions
- Edgefield County v. Georgia-Carolina Power Co.Supreme Court of South Carolina · 1916
- Woodside Cotton Mills Co. v. CommissionerUnited States Board of Tax Appeals · 1928
3Cited by8 opinions
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Sutton v. CommissionerUnited States Tax Court · 1971
- Mount Vernon Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Lots, Inc. v. CommissionerUnited States Tax Court · 1968
- Lots, Inc. v. CommissionerUnited States Tax Court · 1968
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