Legal Opinion
Veterans Foundation v. United States
District Court, D. Utah
Decided October 21, 1959No. C-40-59PublishedCited by 11 opinions
1Opinion of the Court
CHRISTENSON, District Judge.
In an action for the recovery of internal revenue taxes alleged to have been illegally assessed, the plaintiff Veterans Foundation claims to be a social welfare organization exempt under 26 U.S.C.A. § 501(c)(4) 1 . In opposition, the Gov- eminent asserts that plaintiff is an organization not operated exclusively for the promotion of social welfare and therefore not exempt under this provision. The Government further contends that, notwithstanding payment of its net profits to an exempt organization, plaintiff itself is an organization “operated for the primary…
2Cases cited15 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Lemke v. Farmers Grain Co. of EmbdenSupreme Court of the United States · 1922
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Edward Orton, Jr., Ceramic Foundation v. CommissionerUnited States Tax Court · 1971
- Veterans Foundation, a Non-Profit Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1960
- Sico Foundation v. United StatesUnited States Court of Claims · 1961
- Veterans Foundation v. CommissionerUnited States Tax Court · 1962
- Veterans Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
6 more not listed; retrieve them via the Exa API.