Girard Trust Co. v. Commissioner
United States Board of Tax Appeals
1. A corporation which was organized and operated for religious, charitable, or educational purposes but also engaged in advocating the enactment (and in opposing the repeal) of laws for suppression of the liquor traffic, a substantial part of the activities of which was carrying on propaganda to influence legislation, does not come within any of the classes of corporations specified in section 303(a)(3), Revenue Act of 1926. 2. Petitioners' decedent made bequests to a…
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1. A corporation which was organized and operated for religious, charitable, or educational purposes but also engaged in advocating the enactment (and in opposing the repeal) of laws for suppression of the liquor traffic, a substantial part of the activities of which was carrying on propaganda to influence legislation, does not come within any of the classes of corporations specified in section 303(a)(3), Revenue Act of 1926. 2. Petitioners' decedent made bequests to a number of religious, charitable, or educational organizations, and also to a corporation which was not organized and operated…
1Opinion of the Court
GIRARD TRUST COMPANY AND W. NELSON L. WEST, EXECUTORS OF THE ESTATE OF IDA SIMPSON, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Girard Trust Co. v. Commissioner
Docket No. 87978.
United States Board of Tax Appeals
41 B.T.A. 157; 1940 BTA LEXIS 1225;
January 24, 1940, Promulgated
1. A corporation which was organized and operated for religious, charitable, or educational purposes but also engaged in advocating the enactment (and in opposing the repeal) of laws for suppression of the liquor traffic, a substantial part of the activities of which was carrying on propaganda to…
2Cases cited7 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Watson v. CommissionerUnited States Board of Tax Appeals · 1932
- Noyes v. CommissionerUnited States Board of Tax Appeals · 1934
- Price v. CommissionerUnited States Board of Tax Appeals · 1928
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