Carter v. Commissioner
United States Tax Court
1. Birmingham Business College, Inc., (B.B.C.) was formed in 1941 by Griffith and his two sisters, Jewell and Audrey, each of whom owned one-third of its stock. For the first few years its enrollment was not great and it did not file any returns.
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1. Birmingham Business College, Inc., (B.B.C.) was formed in 1941 by Griffith and his two sisters, Jewell and Audrey, each of whom owned one-third of its stock. For the first few years its enrollment was not great and it did not file any returns. In 1946, with the rise in enrollment due to the attendance of Veteran students, B.B.C. applied to the Commissioner for tax exempt status as an educational institution under section 101(6), Internal Revenue Code of 1939. The application contained erroneous statements of fact. The Commissioner in reliance on the application granted the exemption. In…
1Opinion of the Court
Carl B. Carter and Jewell Carter et al. 1 v. Commissioner.
Carter v. Commissioner
Docket Nos. 56923-56927.
United States Tax Court
T.C. Memo 1958-166; 1958 Tax Ct. Memo LEXIS 64; 17 T.C.M. (CCH) 816; T.C.M. (RIA) 58166;
August 29, 1958
1. Birmingham Business College, Inc., (B.B.C.) was formed in 1941 by Griffith and his two sisters, Jewell and Audrey, each of whom owned one-third of its stock. For the first few years its enrollment was not great and it did not file any returns. In 1946, with the rise in enrollment due to the attendance of Veteran students, B.B.C. applied to the Commissioner for tax…
2Cases cited7 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Burford Oil Co. v. CommissionerUnited States Tax Court · 1945
- Edward Orton, Ceramic Foundation v. CommissionerUnited States Tax Court · 1947
- City of Birmingham v. Birmingham Business College, Inc.Supreme Court of Alabama · 1951
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