Legal Opinion
Parker v. Commissioner
Court of Appeals for the Eighth Circuit
Decided September 9, 1966No. Nos. 18238, 18239PublishedCited by 80 opinions
1Opinion of the Court
GIBSON, Circuit Judge.
This case is before us on a joint petition to review a decision of the Tax Court. T.C.Memo. 1965-77. The corporate petitioner is an organization known as the Foundation for Divine Meditation (F.D.M.) and the individual petitioner is the Reverend Dr. Merle E. Parker, the founder, director, and prime functionary of F.D.M.
In 1954 F.D.M. filed an application for exemption from taxation under § 101 (6) 1 of the Internal Revenue Code of 1939. The exemption was denied by the Commissioner in a letter dated November 16, 1955 and this ruling was reaffirmed in a letter dated June…
2Cases cited20 opinions
- Cantwell v. ConnecticutSupreme Court of the United States · 1940
- Commissioner v. TellierSupreme Court of the United States · 1966
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
15 more not listed; retrieve them via the Exa API.
3Cited by80 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Beard v. Comm'rUnited States Tax Court · 1984
- Espinoza v. CommissionerUnited States Tax Court · 1982
- McGahen v. CommissionerUnited States Tax Court · 1981
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
75 more not listed; retrieve them via the Exa API.