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UNDERWRITERS' LABORATORIES v. COM'R OF INT. REV.

Nos. 8141, 8145.

135 F.2d 371 (1943)

UNDERWRITERS' LABORATORIES, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

May 7, 1943.

Attorney(s) appearing for the Case

Thomas Watters, Jr., of New York City, Myron M. Cowen, of Washington, D. C., Jay C. Halls, of Chicago, Ill., Samuel H. Horne and Pressly R. Baldridge, both of Washington, D. C. (Watters, Cowen & Baldridge, of Washington, D. C., and Hopkins, Sutter, Halls & De Wolfe, of Chicago, Ill., of counsel), for petitioner.

Samuel O. Clark, Jr., Sewall Key, Irving I. Axelrod, and L. W. Post, Dept. of Justice, all of Washington, D. C., J. P. Wenchel and John T. Rogers, Bureau of Int. Rev., both of Washington, D. C., for respondent.

Before SPARKS, MAJOR, and MINTON, Circuit Judges.

MINTON, Circuit Judge.

There are two appeals consolidated in this record, involving corporate income taxes of the petitioner for the years 1936, 1937 and 1938, and excess profits taxes for the year 1937. The questions presented here are:

1. Whether the taxpayer was exempt from income and excess profits taxes in the taxable years 1936, 1937 and 1938 because it was organized and operated exclusively for charitable, educational or scientific purposes within the...

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