St. Joseph Farms of Indiana Bros. of Congregation of Holy Cross, Southwest Province, Inc. v. Commissioner
United States Tax Court
Petitioner, an Indiana not-for-profit corporation, is exempt from tax as a member of the U.S. Catholic Conference, which has been granted a group exemption under sec. 501(c)(3), I.R.C. 1954. Petitioner is part of the Congregation of the Holy Cross, an apostolic religious order. Prior to 1955, the Holy Cross Brothers had but one province in the United States.
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Petitioner, an Indiana not-for-profit corporation, is exempt from tax as a member of the U.S. Catholic Conference, which has been granted a group exemption under sec. 501(c)(3), I.R.C. 1954. Petitioner is part of the Congregation of the Holy Cross, an apostolic religious order. Prior to 1955, the Holy Cross Brothers had but one province in the United States. In 1955, that province was divided into three separate provinces (Southwest, Midwest, and Eastern), and petitioner was given to the Southwest Province to provide that province with a source of income. Petitioner operates a 1600 acre farm…
1Opinion of the Court
St. Joseph Farms of Indiana Brothers of the Congregation of Holy Cross, Southwest Province, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
St. Joseph Farms of Indiana Bros. of Congregation of Holy Cross, Southwest Province, Inc. v. Commissioner
Docket No. 27830-81
United States Tax Court
85 T.C. 9; 1985 U.S. Tax Ct. LEXIS 63; 85 T.C. No. 2;
July 1, 1985, Filed
Decision will be entered for the petitioner.
Petitioner, an Indiana not-for-profit corporation, is exempt from tax as a member of the U.S. Catholic Conference, which has been granted a group exemption under sec. 501(c)(3),…
2Cases cited8 opinions
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Lemmen v. CommissionerUnited States Tax Court · 1981
- Professional Insurance Agents of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Professional Ins. Agents v. CommissionerUnited States Tax Court · 1982
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