Hospital Bureau of Standards and Supplies v. United States

JONES, Chief Judge.

The Hospital Bureau of Standards and Supplies, Incorporated, brings this action to recover Federal income taxes paid by it for the calendar years 1952 and 1953. Exemption from such taxes is claimed by the plaintiff under the provisions of section 101(6) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 101(6). That portion of section 101(6) relevant to a determination of the issue here presented provides a tax exemption for “Corporations, * * * organized and operated exclusively for * * * charitable, * * purposes, * * 1 The Government challenges the assertion that…