Philadelphia & Reading Relief Asso. v. Commissioner
United States Board of Tax Appeals
1. A voluntary unincorporated association, composed of employees of a railroad company, or its successors, and of its or their affiliated, controlled, and leased lines, organized for the purpose of establishing and managing a relief fund for the payment of benefits to its members, in case of sickness, accident, or death, whose business is conducted by executive officers under the supervision of an advisory committee, a majority of which is elected by the members of the…
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1. A voluntary unincorporated association, composed of employees of a railroad company, or its successors, and of its or their affiliated, controlled, and leased lines, organized for the purpose of establishing and managing a relief fund for the payment of benefits to its members, in case of sickness, accident, or death, whose business is conducted by executive officers under the supervision of an advisory committee, a majority of which is elected by the members of the association, and otherwise doing business under the general form and mode of procedure of a corporation, is an "association,"…
1Opinion of the Court
APPEAL OF PHILADELPHIA & READING RELIEF ASSOCIATION.
Philadelphia & Reading Relief Asso. v. Commissioner
Docket No. 5620.
United States Board of Tax Appeals
4 B.T.A. 713; 1926 BTA LEXIS 2222;
August 3, 1926, Decided
1. A voluntary unincorporated association, composed of employees of a railroad company, or its successors, and of its or their affiliated, controlled, and leased lines, organized for the purpose of establishing and managing a relief fund for the payment of benefits to its members, in case of sickness, accident, or death, whose business is conducted by executive officers under the…
2Cases cited24 opinions
- United Mine Workers v. Coronado Coal Co.Supreme Court of the United States · 1922
- Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
- Coe v. Washington MillsMassachusetts Supreme Judicial Court · 1889
- Johnson v. Philadelphia & Reading R. R.Supreme Court of Pennsylvania · 1894
- Berry v. Knights Templars' & Masons' Life Indemnity Co.U.S. Circuit Court for the District of Western Missouri · 1891
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