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BIRMINGHAM BUSINESS COLLEGE, INC. v. C. I. R.

No. 17937.

276 F.2d 476 (1960)

BIRMINGHAM BUSINESS COLLEGE, INC.; John Ike Griffith; Hulon A. Spears and Audrey Spears; Carl B. Carter and Jewell Carter, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

April 4, 1960.

Attorney(s) appearing for the Case

John Ike Griffith, Birmingham, Ala., for appellant.

Helen A. Buckley, Melva M. Graney, Lee A. Jackson, Dept. of Justice, Washington, D. C., Charles Owen Johnson, Sp. Atty., I.R.S., Herman T. Reiling, Acting Chief Counsel, I.R.S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for appellee.

Before HUTCHESON, TUTTLE and BROWN, Circuit Judges.

JOHN R. BROWN, Circuit Judge.

The principal question is whether Birmingham Business College (BBC) qualifies as a tax exempt entity under § 101(6), 26 U.S.C.A. § 101. The Tax Court held it was not. Related to that are subsidiary issues on the statute of limitations, computation of gross and net income, and the propriety of asserted penalties. Similar questions arise with respect to additional taxes and penalties imposed on the stockholder-owner-employees...

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