Legal Opinion
Sun-Herald Corporation v. Duggan
Court of Appeals for the Second Circuit
Decided November 5, 1934No. 40PublishedCited by 33 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question raised by this appeal is whether, within the meaning of section 103 (14) of the Revenue Act of 1928 (26 USCA § 2103 (14), the plaintiff Sun-Ilerald Corporation was “organized for the exclusive purpose of holding title to property” and on that ground exempt from income taxes during the years 1928 and 1929.
The statute invoked provided that:
“The following organizations shall he exempt from taxation under this title— * * * (14) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over…
2Cases cited13 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
- Cornell v. CoyneSupreme Court of the United States · 1904
8 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Koon Kreek Klub v. ThomasCourt of Appeals for the Fifth Circuit · 1939
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Dumaine Farms v. CommissionerUnited States Tax Court · 1980
28 more not listed; retrieve them via the Exa API.