U.S. Court of Appeals for the D.C. Circuit, 1953

Puritan Church of America v. Commissioner of Internal Revenue. Puritan Church Bldg. Fund v. Commissioner of Internal Revenue

U.S. Court of Appeals for the D.C. Circuit · Decided December 11, 1953 · Edgerton, Prettyman, Fahy

209 F.2d 306 (Federal Reporter, Second Series)

Counsel

Mr. Roy St. Lewis, Washington, D. C., for petitioners., Mr. Harry Baum, Sp. Asst, to Atty. Gen., Dept, of Justice, of the bar of the Court of Appeals of New York, pro hac vice, by special leave of Court, Washington, D. C., with whom Mr. Ellis N. Slack, Sp. Asst, to Atty. Gen., Dept, of Justice, Washington, D. C., was on the brief, for respondent., Mr. Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., also entered an appearance for respondent.

Cases that cite this one

12 later published cases cite this decision.

Laing v. United States (Supreme Court of the United States 1976)
Jones v. Commissioner (United States Tax Court 1974)
Schreck v. United States (District Court, D. Maryland 1969)
Foundation for Devine Meditation, Inc. v. Commissioner (United States Tax Court 1965)
Charles R. Rambo v. United States of America and District Director of Internal Revenue for the District of Kentucky (6th Cir. 1974)
Clark v. Campbell (5th Cir. 1974)
Clark v. Campbell (5th Cir. 1974)
Irving v. Gray (2d Cir. 1973)
Irving v. Gray (2d Cir. 1973)
Rambo v. United States (District Court, W.D. Kentucky 1972)
Puritan Church Building Fund, Harrison Parker and Edith S. Parker, Trustees v. United States of America (D.C. Cir. 1958)
Puritan Church Building Fund v. United States (D.C. Cir. 1958)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

These are petitions for review of decisions of the Tax Court of the United States, which sustained deficiencies in income taxes proposed against the petitioners, and also sustained proposed penalties. The Puritan Church of America— The Church of America — claimed to be exempt from income taxes as a corporation organized and operated exclusively for religious purposes. 1 2 The liability against the Puritan Church Building Fund was proposed and sustained as a liability of a transferee of property of a taxpayer, that is, the Puritan Church of America. 3 The penalties were against the Church and were for failure to file a return 3 and for fraud with intent to evade the tax. 4 Solution of the controversy depended upon findings of facts. The Tax Court made findings in great detail and rendered a careful opinion. Upon examination of the record we conclude that the findings are supported by ample substantial evidence. We find no error in any other respect.

Affirmed.

. Int.Rev.Oode § 101, 26 U.S.C.A. § 101.

. Id. § 311(a) (1).

. Id. § 291.

. Id. § 293.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.