Legal Opinion
Horace Heidt Foundation v. United States
United States Court of Claims
Decided March 4, 1959No. 361-52PublishedCited by 12 opinions
1Opinion of the Court
JONES, Chief Judge.
The plaintiff sues for a refund of income taxes from September 6, 1949, through May 31, 1950, together with interest. It is the plaintiff’s position that during that period it was entitled to exemption from taxes under the provisions of section 101(6) of the Internal Revenue Code of 1939, as amended (26 TJ.S.C. (1952 ed.) § 101), as a corporation operated exclusively for charitable and educational purposes. 1
Horace Heidt is a well-known entertainer who has been engaged in show business for some 34 years. The greater part of his popular career has been spent as the director…
2Cases cited11 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- 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
- 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
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- Church by Mail, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Sico Foundation v. United StatesUnited States Court of Claims · 1961
- United Hospital Services, Inc. v. United StatesDistrict Court, S.D. Indiana · 1974
- Metropolitan Detroit Area Hospital Services, Inc. v. United StatesDistrict Court, E.D. Michigan · 1978
7 more not listed; retrieve them via the Exa API.