HOSPITAL BUREAU OF STANDARDS AND SUPPLIES v. UNITED STATES

No. 478-54.

158 F.Supp. 560 (1958)

HOSPITAL BUREAU OF STANDARDS AND SUPPLIES, Incorporated, v. UNITED STATES.

United States Court of Claims.

January 15, 1958.


Attorney(s) appearing for the Case

Melber Chambers, New York City, for plaintiff. Ralph K. Smith, Jr., New York City, was on the brief.

John A. Rees, Washington, D. C., with whom was Acting Asst. Atty. Gen. John N. Stull, for defendant. James P. Garland, Washington, D. C., was on the brief.


JONES, Chief Judge.

The Hospital Bureau of Standards and Supplies, Incorporated, brings this action to recover Federal income taxes paid by it for the calendar years 1952 and 1953. Exemption from such taxes is claimed by the plaintiff under the provisions of section 101(6) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 101(6). That portion of section 101(6) relevant to a determination of the issue here presented provides a tax exemption for "Corporations...

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