Legal Opinion
Cleveland Chiropractic College, a Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 17, 1963No. 17086PublishedCited by 17 opinions
1Opinion of the Court
RIDGE, Circuit Judge.
On this petition to review a decision of the Tax Court (unreported), the salient questions presented are whether petitioner had net earnings in the years 1948, 1950 and 1951 and whether it was entitled to a tax-exempt status during 1948-52 under Section 101(6) of the Internal Revenue Code of 1939. A subsidiary question is whether petitioner was rightfully subjected to additions under Section 293(a) of the 1939 Code on the amount of the deficiency income tax imposed on it.
Our review is limited to whether there is “substantial evidence upon the record as a whole” to sustain…
2Cases cited8 opinions
- Northwestern Municipal Ass'n v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- NORTHWESTERN JOBBERS'CREDIT BUREAU v. Com'r of Int. Rev.Court of Appeals for the Eighth Circuit · 1930
- Duffy v. BirminghamCourt of Appeals for the Eighth Circuit · 1951
- Arc Realty Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1961
- Texas Trade School v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Rosano v. CommissionerUnited States Tax Court · 1966
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
12 more not listed; retrieve them via the Exa API.