Legal Opinion
Lewis v. United States
District Court, D. Wyoming
Decided January 19, 1961No. Civ. 4361PublishedCited by 3 opinions
1Opinion of the Court
KERR, District Judge.
This action is brought under 28 U.S.C. § 1346(a) (1) to recover the tax on income in the amount of $101,257.95, together with $12,321.89 as interest thereon, said sums having been paid under protest. The plaintiffs are the trustees of the Testamentary Trust established pursuant to the terms of the Last Will and Testament of B. F. Perkins, deceased. Contending that the B. F. and Rose H. Perkins Foundation qualifies for the tax exemption under Section 501(a) and 501(c) (3) of the Internal Revenue Code of 1954, plaintiffs claim that the taxes for the years 1955, 1956, 1957…
2Cases cited13 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Willingham, Collector of Internal Revenue v. Home Oil MillCourt of Appeals for the Fifth Circuit · 1950
- United States v. Proprietors of Social Law LibraryCourt of Appeals for the First Circuit · 1939
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3Cited by3 opinions
- Lanman & Kemp-Barclay & Co. of Colombia v. CommissionerUnited States Tax Court · 1956
- Passaic United Hebrew Burial Association v. United StatesDistrict Court, D. New Jersey · 1963
- Labrenz Foundation, Inc. v. CommissionerUnited States Tax Court · 1974