Industrial Aid for the Blind v. Commissioner
United States Tax Court
Petitioner was organized to purchase and sell products manufactured at the WisconsinWorkshop for the Blind (WWB), an agency of the Wisconsin State Department of Public Welfare, and at 19 additional workshops located throughout the country. WWB and the other workshops are affiliated with National Industries for the Blind, a sec. 501(c)(3) organization responsible for sales of all products made by blind individuals to the Federal Government.
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Petitioner was organized to purchase and sell products manufactured at the WisconsinWorkshop for the Blind (WWB), an agency of the Wisconsin State Department of Public Welfare, and at 19 additional workshops located throughout the country. WWB and the other workshops are affiliated with National Industries for the Blind, a sec. 501(c)(3) organization responsible for sales of all products made by blind individuals to the Federal Government. NIB also acts as a liaison between its affiliates and the President's committee on the purchase of products made by the blind. Held, petitioner's principal…
1Opinion of the Court
OPINION
Wilbur, Judge:
Respondent determined that petitioner does not qualify for exemption for Federal income tax under section 501(c)(3), I.R.C. 1954.1 Petitioner challenges respondent’s determination and has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428. The issue presented to us is whether petitioner is operated exclusively for charitable purposes within the meaning of section 501(c)(3) of the Code.
This case was submitted for decision on the stipulated administrative record under Rule 122, Tax Court Rules of Practice and Procedure. The stipulated…
2Cases cited4 opinions
- Pulpit Resource v. CommissionerUnited States Tax Court · 1978
- Aid to Artisans, Inc. v. CommissionerUnited States Tax Court · 1978
- Edward Orton, Jr., Ceramic Foundation v. CommissionerUnited States Tax Court · 1971
- Veterans Foundation, a Non-Profit Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1960
3Cited by24 opinions
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Dumaine Farms v. CommissionerUnited States Tax Court · 1980
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- Presbyterian & Reformed Pub. Co. v. CommissionerUnited States Tax Court · 1982
- World Family Corp. v. CommissionerUnited States Tax Court · 1983
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