Legal Opinion
Knapp Bros. Shoe Manufacturing Corp. v. United States
United States Court of Claims
Decided July 12, 1956No. 321-52PublishedCited by 17 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiff sues to recover income taxes collected from it for its fiscal years 1949 and 1950, and income and excess profits taxes for its fiscal year 1951. It claims that it was entitled to exemption from these taxes because its income was devoted to the benefit of New York University, an admittedly qualified educational institution.
Two Knapp brothers were the owners of all the stock of Knapp Brothers, Inc. which for many years had, in conjunction with subsidiaries owned by it, been engaged in the business of manufacturing and selling men’s shoes. In May or June of 1947 a…
2Cases cited4 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
- Sico Co. v. United StatesUnited States Court of Claims · 1952
- Southeastern Fair Ass'n v. United StatesUnited States Court of Claims · 1943
3Cited by17 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Hospital Bureau of Standards and Supplies v. United StatesUnited States Court of Claims · 1958
- West Los Angeles Institute for Cancer Research v. Ward MayerCourt of Appeals for the Ninth Circuit · 1966
- Estate of Howes v. CommissionerUnited States Tax Court · 1958
- Commissioner v. JohnsonCourt of Appeals for the First Circuit · 1959
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