OPINION.
TURNER, Judge:
The respondent determined deficiencies in income tax against the petitioner for the years 1937, 1938, and 1939 in the respective amounts of $5,676.12, $3,308.56, and $1,732.18. By stipulation of the parties, "The sole issue to be decided by the Court in this proceeding is whether the petitioner is an `exempt' corporation within the purview of section 101 (11) of the Revenue Acts of 1936, 1938, and the Internal Revenue Code...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.