John Danz Charitable Trust v. Commissioner
United States Tax Court
In John Danz, 18 T.C. 454 (1952), petitioner was held not entitled to tax exemption under section 101(6) of the Internal Revenue Code of 1939 because of its operation of businesses. Subsequent to the years involved in that decision, petitioner discontinued business operations. Petitioner's income and corpus were committed ultimately to charitable purposes.
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In John Danz, 18 T.C. 454 (1952), petitioner was held not entitled to tax exemption under section 101(6) of the Internal Revenue Code of 1939 because of its operation of businesses. Subsequent to the years involved in that decision, petitioner discontinued business operations. Petitioner's income and corpus were committed ultimately to charitable purposes. Held, the doctrine of res judicata is not applicable and petitioner is not precluded by our prior decision from claiming exemption with respect to years subsequent to those at issue therein. Held, further, petitioner was organized and…
1Opinion of the Court
OPINION.
Tkain, Judge:
Respondent determined deficiencies in the petitioner’s income tax in the amounts and for the years as follows:
Year Deficiencies
1948 _$12,596. 0T
1950 _ 19,676.39
1953 _ 10,966.83
1954 _ 14,314.59
The issues are:(1) Whether the petitioner is exempt from taxation for the years 1948, 1950, and 1958 pursuant to section 101(6) of the Internal Revenue Code of 1939, and for the year 1954 pursuant to section 501 (c) (3) of the Internal Revenue Code of 1954;(2) If petitioner is not exempt from tax, whether it is limited to deductions for amounts in fact “paid” to charitable…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Danz v. CommissionerUnited States Tax Court · 1952
- The John Danz Charitable Trust v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- General Conference of Free Church v. CommissionerUnited States Tax Court · 1979
- Waller v. CommissionerUnited States Tax Court · 1963
- Commissioner of Internal Revenue v. John Danz Charitable TrustCourt of Appeals for the Ninth Circuit · 1960
- Peoples Translation Service/Newsfront Int'l v. CommissionerUnited States Tax Court · 1979
13 more not listed; retrieve them via the Exa API.