Grange Ins. Asso. v. Commissioner
United States Tax Court
Petitioner, organized and operated at cost to enable members of the California State Grange to contribute to each other's fire losses by means of premiums and assessments, held not qualified for exemption under section 501(c)(8) of the 1954 Code as paying "life, sick, accident or other benefits."
1Opinion of the Court
The Grange Insurance Association of California, Petitioner, v. Commissioner of Internal Revenue, Respondent
Grange Ins. Asso. v. Commissioner
Docket No. 87495
United States Tax Court
37 T.C. 582; 1961 U.S. Tax Ct. LEXIS 2;
December 29, 1961, Filed
Decision will be entered under Rule 50.
Petitioner, organized and operated at cost to enable members of the California State Grange to contribute to each other's fire losses by means of premiums and assessments, held not qualified for exemption under section 501(c)(8) of the 1954 Code as paying "life, sick, accident or other benefits."
Thomas E. Smail, Jr.,…
2Cases cited8 opinions
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Estate of Strauss v. CommissionerUnited States Tax Court · 1949
- Estate of Edmonds v. CommissionerUnited States Tax Court · 1951
- Miller v. Maryland Casualty Co.Court of Appeals for the Third Circuit · 1912
- Philadelphia & Reading Relief Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
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