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DILLINGHAM TRANSPORTATION BUILDING v. UNITED STATES

No. 110-52.

146 F.Supp. 953 (1957)

DILLINGHAM TRANSPORTATION BUILDING, Limited, v. The UNITED STATES.

United States Court of Claims.

January 16, 1957.

Attorney(s) appearing for the Case

N. Barr Miller, Washington, D. C., F. Eberhart Haynes, Haynes & Miller, J. Marvin Haynes, Oscar L. Tyree, Joseph H. Sheppard, Washington, D. C., Smith, Wild, Beebe & Cades, and J. Russell Cades, Honolulu, Hawaii, on the briefs, for plaintiff.

Gilbert E. Andrews, Washington, D. C., with whom was Charles K. Rice, Asst. Atty. Gen., Andrew D. Sharpe, John W. Hussey, and Anthony T. Dealy, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

MADDEN, Judge.

The plaintiff sues for a refund of income taxes paid by it for the years 1946 and 1947. It claims that it was, in those years, a corporation organized and operated exclusively for charitable purposes, and was, therefore, exempt from income tax under section 101(6) of the Internal Revenue Code of 1939, 26 U.S.C. § 101(6).

The plaintiff was organized in Hawaii in 1929 as a business corporation, authorized by its Articles of Association to...

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