Legal Opinion
The John Danz Charitable Trust v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 14, 1956No. 13608_1PublishedCited by 56 opinions
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
The instant petition was filed to review a decision of the Tax Court, 18 T.C. 454, which ordered and decided that there were deficiencies in the income tax of petitioner for three years: 1943, 1944 and 1945. There are three questions presented :
“1. Whether the trust, which was authorized to and did conduct businesses for profit, was ‘organized and operated exclusively for * * * charitable * * * purposes’, and is thus exempt from tax under Section 101(6) of the Internal Revenue Code, simply because the trust fund is payable only to such exempt organizations as…
2Cases cited4 opinions
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Danz v. CommissionerUnited States Tax Court · 1952
- Ralph H. Eaton Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Arthur Jordan Foundation v. Commissioner of Internal ReveuneCourt of Appeals for the Seventh Circuit · 1954
3Cited by56 opinions
- Davis v. United StatesSupreme Court of the United States · 1990
- Edgar v. CommissionerUnited States Tax Court · 1971
- John Herbert Orr and Elizabeth G. Orr v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Samuel Friedland Foundation v. United StatesDistrict Court, D. New Jersey · 1956
- Denver & R. G. W. R. Co. v. CommissionerUnited States Tax Court · 1962
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