C. F. MUELLER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 10266.

190 F.2d 120 (1951)

C. F. MUELLER CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Filed June 20, 1951.


Attorney(s) appearing for the Case

Harry J. Rudick, New York City (Mason G. Kassel, New York City, on the brief), for petitioner.

Harry Baum, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Special Asst. to the Atty. Gen., on the brief), for respondent.

Before GOODRICH, KALODNER and HASTIE, Circuit Judges.


KALODNER, Circuit Judge.

This petition for review of the decision of the Tax Court affects the liability of the petitioner, C. F. Mueller Company, for income taxes from August 28 to December 31, 1947. The issue presented is whether petitioner was exempt from income taxes as a corporation organized and operated exclusively for charitable purposes within Section 101(6)1 of the Internal Revenue Code, 26 U.S.C., 1946 ed. § 101(6). The...

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