Edward Orton, Jr., Ceramic Foundation v. Commissioner
United States Tax Court
Complying with the terms of Edward Orton, Jr.'s will the trustees of the Edward Orton, Jr., Ceramic Foundation took over and operated the testator's pyrometric cone manufacturing business, and applied the profits therefrom to research in the field of ceramic engineering.
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Complying with the terms of Edward Orton, Jr.'s will the trustees of the Edward Orton, Jr., Ceramic Foundation took over and operated the testator's pyrometric cone manufacturing business, and applied the profits therefrom to research in the field of ceramic engineering. Held, for the years 1962, 1963, and 1964 petitioner was an organization of the type described in sec. 501(c)(3) and is thus exempt from taxation for those years under sec. 501(a). Edward Orton, Jr. Ceramic Foundation, 9 T.C. 533 (1947), affd. 173 F. 2d 483 (C.A. 6, 1949), followed. Held, further, petitioner is not a feeder…
1Opinion of the Court
Edward Orton, Jr., Ceramic Foundation, Petitioner v. Commissioner of Internal Revenue, Respondent
Edward Orton, Jr., Ceramic Foundation v. Commissioner
Docket No. 3271-67
United States Tax Court
56 T.C. 147; 1971 U.S. Tax Ct. LEXIS 143;
April 26, 1971, Filed
Decision will be entered under Rule 50.
Complying with the terms of Edward Orton, Jr.'s will the trustees of the Edward Orton, Jr., Ceramic Foundation took over and operated the testator's pyrometric cone manufacturing business, and applied the profits therefrom to research in the field of ceramic engineering. Held, for the years 1962, 1963, and…
Also in this document: Dissent.
2Cases cited23 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
- Cook v. TaitSupreme Court of the United States · 1924
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
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