Legal Opinion
Elisian Guild, Inc. v. United States
District Court, D. Massachusetts
Decided October 22, 1968No. Civ. A. 67-170-FPublishedCited by 5 opinions
1Opinion of the Court
OPINION
FRANCIS J. W. FORD, District Judge.
This is an action to recover an alleged overpayment of federal income tax by the plaintiff corporation, on the ground that the corporation was exempt from income taxes under 26 U.S.C. § 501(c) (3).
Elise Nevins Morgan during her lifetime was the author of numerous writings of an inspirational character, religious but non-sectarian in nature. Some of this material she had printed in book form, and until her death in 1954 sold or gave away almost 160,000 copies of these books. After her death her husband, William Finley Morgan, continued to fill orders…
2Cases cited3 opinions
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- Fides Publishers Ass'n v. United StatesDistrict Court, N.D. Indiana · 1967
- Unity School of Christianity v. CommissionerUnited States Board of Tax Appeals · 1926
3Cited by5 opinions
- Pulpit Resource v. CommissionerUnited States Tax Court · 1978
- Aid to Artisans, Inc. v. CommissionerUnited States Tax Court · 1978
- Elisian Guild, Inc. v. United StatesCourt of Appeals for the First Circuit · 1969
- Aid to Artisans, Inc. v. CommissionerUnited States Tax Court · 1978
- Pulpit Resource v. CommissionerUnited States Tax Court · 1978