Legal Opinion
Squire v. Students Book Corp
Court of Appeals for the Ninth Circuit
Decided October 17, 1951No. 12756PublishedCited by 51 opinions
1Opinion of the Court
HEALY, Circuit Judge.
The question in this case is whether a business corporation, wholly owned by an exempt educational institution, whose earnings are entirely devoted to the purposes of the educational institution, is exempt from federal income tax under § 101(6) of the Internal Revenue Code, 26 U.S.C.A. § 101(6), as being organized and operated exclusively for an educational purpose. The trial court decided the question in the affirmative.
The taxpayer (appellee) has for many years operated a store on its own property on the campus of Washington State College for the sale to students and…
2Cases cited5 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Bear Gulch Water Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- Smyth v. California State Automobile Ass'nCourt of Appeals for the Ninth Circuit · 1949
3Cited by51 opinions
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Danz v. CommissionerUnited States Tax Court · 1952
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- Hospital Bureau of Standards and Supplies v. United StatesUnited States Court of Claims · 1958
- Saint Germain Foundation v. CommissionerUnited States Tax Court · 1956
46 more not listed; retrieve them via the Exa API.