Noyes v. Commissioner
United States Board of Tax Appeals
1. The question whether an organization to which a contribution is made is within the class described in section 23(n), Revenue Act of 1928, is to be decided upon the evidence in each particular case, and decisions involving other donees and other years are not helpful. 2. The evidence does not warrant a finding that certain leagues of women voters were organized and operated during the taxable year exclusively for educational purposes, and hence contributions to them are…
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1. The question whether an organization to which a contribution is made is within the class described in section 23(n), Revenue Act of 1928, is to be decided upon the evidence in each particular case, and decisions involving other donees and other years are not helpful. 2. The evidence does not warrant a finding that certain leagues of women voters were organized and operated during the taxable year exclusively for educational purposes, and hence contributions to them are not deductible under section 23(n)(2).
1Opinion of the Court
*122OPINION.
Murdock:
The State League was not incorporated. It was an association and the petitioner argues that it was a “ corporation ” within the meaning of that term as defined in section 701 (a) (2) of the Revenue Act of 1928. Not all associations are “ corporations ” and the evidence contains very little information in regard to the form of organization of this one or the manner in which it carried on its business. However, the Commissioner has not mentioned this point and it need not be decided. The stipulation in regard to the 15 percent limitation is not as complete as it should be, but…
2Cases cited4 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Watson v. CommissionerUnited States Board of Tax Appeals · 1932
- Dahlinger v. CommissionerUnited States Board of Tax Appeals · 1930
- Turnure v. CommissionerUnited States Board of Tax Appeals · 1927
3Cited by9 opinions
- Fairman v. League of Women Voters of United StatesCalifornia Court of Appeal · 1960
- Liberty Nat. Bank & Trust Co. v. United StatesDistrict Court, W.D. Kentucky · 1954
- Casey v. CommissionerUnited States Tax Court · 1965
- Girard Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Kuper v. CommissionerUnited States Tax Court · 1963
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