Estate of George H. Wadleigh v. Commissioner
United States Tax Court
The will of George H. Wadleigh bequeathed a legacy to the Ruskin Art Club of Los Angeles. The Club was a non-profit corporation under the laws of California with approximately 50 members. It was not operated for profit, no part of its earnings inured to the benefit of any individual and it was not used to influence legislation. The club owned a bungalow in a residential section of Los Angeles which was used as a club house.
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The will of George H. Wadleigh bequeathed a legacy to the Ruskin Art Club of Los Angeles. The Club was a non-profit corporation under the laws of California with approximately 50 members. It was not operated for profit, no part of its earnings inured to the benefit of any individual and it was not used to influence legislation. The club owned a bungalow in a residential section of Los Angeles which was used as a club house. The club held weekly meetings for members and their guests to hear lectures on artistic and literary topics. These lectures were usually prepared by club members but…
1Opinion of the Court
Estate of George H. Wadleigh, Deceased, Marie Moore, et al., Executrices v. Commissioner.
Estate of George H. Wadleigh, Deceased v. Commissioner
Docket No. 805.
United States Tax Court
1945 Tax Ct. Memo LEXIS 152; 4 T.C.M. (CCH) 664; T.C.M. (RIA) 45226;
June 22, 1945
The will of George H. Wadleigh bequeathed a legacy to the Ruskin Art Club of Los Angeles. The Club was a non-profit corporation under the laws of California with approximately 50 members. It was not operated for profit, no part of its earnings inured to the benefit of any individual and it was not used to influence legislation. The…
2Cases cited3 opinions
- Turnure v. CommissionerUnited States Board of Tax Appeals · 1927
- Stoeckel v. CommissionerUnited States Tax Court · 1943
- Irvine v. CommissionerUnited States Board of Tax Appeals · 1942