COGGAN

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• United States v. Cmty. Servs., Inc., 189 F.2d 421 (4th Cir. 1951)
  …Ed. 779; Moline Properties v. Commissioner, 319 U.S. 436, 63 S.Ct. 1132, 87 L.Ed. 1499; Burnet v. Commonwealth Improvement Co., 287 U.S. 415, 53 S.Ct. 198, 77 L.Ed. 399; Bear Gulch Water Co. v. Commissioner, 9 Cir., 116 F. 2d 975; certiorari denied, 314 U.S. 652, 62 S.Ct. 99, 86 L.Ed. 523; Gagne v. Hanover Water Works Co., 1 Cir., 92 F. 2d 659; C. F. Mueller Co. v. Commissioner, 14 T. C. 922, pending on appeal to U. S. Court of Appeals, Third Circuit. For purposes of tax-exemption, it is quite immaterial t…
• Commissioner OF Internal Revenue v. John Danz Charitable Tr., 284 F.2d 726 (9th Cir. 1960)
  …. 2d 475, supra; Universal Oil Products Co. v. Campbell, supra; Duffy v. Birmingham, 8 Cir., 190 F. 2d 738; Boman v. Commissioner, 8 Cir., 240 F. 2d 767, 69 A.L.R.2d 864; Bear Gulch Water Co. v. Commissioner, 9 Cir., 116 F. 2d 975, certiorari denied 314 U.S. 652, 62 S.Ct. 99, 86 L.Ed. 523; and Roche’s Beach, Inc. v. Commissioner, 2 Cir., 96 F. 2d 776, relied upon by the Commissioner, and we find them inap-posite. In several of such cases the corporation was originally organized for the purpose of operating…
• Mabee Petroleum Corp. v. United States, 203 F.2d 872 (5th Cir. 1953)
  …e, did not qualify appellant for exemption. See Universal Oil Products Co. v. Campbell, 7 Cir., 181 F. 2d 451, certiorari denied 340 U.S. 850, 71 S.Ct. 78, 95 L.Ed. 623; Bear Gulch Water Co. v. Commissioner, 9 Cir., 116 F. 2d 975, certiorari denied, 314 U.S. 652, 62 S.Ct. 99, 86 L.Ed. 523; Sun-Herald Corp. v. Duggan, 4 Cir., 160 F. 2d 475. [*877] Having failed to satisfy one of the specific requirements of Section 101(6) of the Code, footnote 1, supra, appellant is not entitled to the exemption claimed. Af…