Legal Opinion
Willingham, Collector of Internal Revenue v. Home Oil Mill
Court of Appeals for the Fifth Circuit
Decided April 7, 1950No. 12887PublishedCited by 43 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This appeal involves income taxes for the fiscal years ending July 31, 1943 and 1944. The taxpayer is the Home Oil Mill, a corporation, which was originally organized and operated for private profit; but, after all of its stock was bequeathed to a trust by the will of a philanthropist, the corporation was reorganized by an amendment to its charter so as to exist and operate forever thereafter solely and exclusively for religious, charitable, and educational purposes, and so that no part of its net earnings would ever inure to the benefit of any private individual. The…
2Cases cited7 opinions
- Sealfon v. United StatesSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Debs Memorial Radio Fund v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- Samuel Friedland Foundation v. United StatesDistrict Court, D. New Jersey · 1956
- Mabee Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1953
38 more not listed; retrieve them via the Exa API.