1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 22 T.C.M.
  5. 22 T.C.M. 156 (1963)
 

LAKE FOREST, INC. v. COMMISSIONER

Docket Nos. 77061, 81891.

22 T.C.M. 156 (1963)

T.C. Memo. 1963-39

Lake Forest, Inc. v. Commissioner.

United States Tax Court.

Filed February 13, 1963.

Attorney(s) appearing for the Case

Wallace C. Murchison, Esq., Carolina Power & Light Bldg., Wilmington, N. C., for the petitioner. Richard C. Forman, Esq., for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

TRAIN, Judge:

In 1961 we held petitioner exempt from Federal income taxation as a "social welfare" organization under sections 101(8) of the 1939 Code and 501(c)(4) of the 1954 Code. [Dec. 24,902], 36 T.C. 510. Petitioner's alternate contention, that it was exempt as a "like organization" under sections 101(10) of the 1939 Code and 501(c)(12) of the 1954 Code, was not reached...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases