Aid to Artisans, Inc. v. Commissioner
United States Tax Court
Petitioner was organized as a nonprofit Massachusetts corporation to promote, improve, and expand the handicraft output of disadvantaged artisans in developing societies of the world. Based upon the provisions of sec. 501(c)(3), I.R.C. 1954, petitioner filed an application for exemption from income taxation with the Internal Revenue Service.
Read the full summary
Petitioner was organized as a nonprofit Massachusetts corporation to promote, improve, and expand the handicraft output of disadvantaged artisans in developing societies of the world. Based upon the provisions of sec. 501(c)(3), I.R.C. 1954, petitioner filed an application for exemption from income taxation with the Internal Revenue Service. Respondent determined that petitioner was not entitled to such an exemption because petitioner was not operated exclusively for exempt purposes as required by sec. 501(c)(3), I.R.C. 1954. Thereafter petitioner filed a petition with this Court for a…
1Opinion of the Court
Aid To Artisans, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Aid to Artisans, Inc. v. Commissioner
Docket No. 6215-77X
United States Tax Court
71 T.C. 202; 1978 U.S. Tax Ct. LEXIS 28;
November 20, 1978, Filed
Petitioner was organized as a nonprofit Massachusetts corporation to promote, improve, and expand the handicraft output of disadvantaged artisans in developing societies of the world. Based upon the provisions of sec. 501(c)(3), I.R.C. 1954, petitioner filed an application for exemption from income taxation with the Internal Revenue Service. Respondent determined that…
2Cases cited15 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
10 more not listed; retrieve them via the Exa API.