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COMMISSIONER OF INTERNAL REVENUE v. BATTLE CREEK

No. 9911.

126 F.2d 405 (1942)

COMMISSIONER OF INTERNAL REVENUE v. BATTLE CREEK, Inc.

Circuit Court of Appeals, Fifth Circuit.

March 17, 1942.

Attorney(s) appearing for the Case

Arthur A. Armstrong, J. Louis Monarch, Sewall Key, Helen R. Carloss, and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ellyne E. Strickland, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Douglas D. Felix, of Miami, Fla., for respondent.

Before FOSTER, SIBLEY, and McCORD, Circuit Judges.

FOSTER, Circuit Judge.

The Commissioner determined a deficiency of $501.62 in the payment of income taxes for the year ending December 31, 1934, by Battle Creek, Incorporated. The taxpayer petitioned the Board of Tax Appeals for a redetermination of the taxes assessed, denied the deficiency and asked for a refund of $1,966.19, as an overpayment, claiming exemption from taxes as a charitable institution, under the provisions of Section 101(6) of the Revenue Act of...

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