Legal Opinion
Scholarship Endowment Foundation v. Nicholas
District Court, D. Colorado
Decided November 30, 1938No. 11147PublishedCited by 2 opinions
1Opinion of the Court
SYMES, District Judge.
The plaintiff corporation sues the defendant Collector of Internal Revenue to recover alleged illegal and erroneous income and excess profit taxes assessed and paid for the calendar year 1936, and likewise alleged illegal and erroneous capital stock taxes for the years ending June 7th, 1936 and 1937 respectively. Its counsel argues it is, and has been at all times since its organization, operated exclusively for educational purposes and is exempt from these taxes. § 101(6), Revenue Act of 1936, Tit. 26, § 103, subdivision 6, U.S.C. A., presently set forth. All…
2Cases cited4 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- Harrison v. Barker Annuity FundCourt of Appeals for the Seventh Circuit · 1937
- Trustees of Young Men's Christian Ass'n v. City of PatersonSupreme Court of New Jersey · 1898
- Trustees of the Young Men's Christian Ass'n v. City of PatersonSupreme Court of New Jersey · 1900
3Cited by2 opinions
- Scholarship Endowment Foundation v. NicholasCourt of Appeals for the Tenth Circuit · 1939
- Lewis v. United StatesDistrict Court, D. Wyoming · 1961