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WILLINGHAM v. HOME OIL MILL

No. 12887.

181 F.2d 9 (1950)

WILLINGHAM, Collector of Internal Revenue, et al. v. HOME OIL MILL et al.

United States Court of Appeals Fifth Circuit.

April 7, 1950.

Attorney(s) appearing for the Case

Harry Baum, Ellis N. Slack, Special Assistants to Attorney General, Theron L. Caudle, Assistant Attorney General, John D. Hill, United States Attorney, Birmingham, Ala., for appellants.

Chas. H. Eyster, William Bibb Eyster, Decatur, Ala., for appellees.

Before HOLMES, McCORD and BORAH, Circuit Judges.

HOLMES, Circuit Judge.

This appeal involves income taxes for the fiscal years ending July 31, 1943 and 1944. The taxpayer is the Home Oil Mill, a corporation, which was originally organized and operated for private profit; but, after all of its stock was bequeathed to a trust by the will of a philanthropist, the corporation was reorganized by an amendment to its charter so as to exist and operate forever thereafter solely and exclusively for religious, charitable...

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