PEOPLE'S EDUCATIONAL CAMP SOCIETY, INC. v. C. I. R.

No. 63, Docket 28264.

331 F.2d 923 (1964)

PEOPLE'S EDUCATIONAL CAMP SOCIETY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided April 24, 1964.


Attorney(s) appearing for the Case

I. Herman Sher, New York City, for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., John B. Jones, Jr., Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before WATERMAN, SMITH and HAYS, Circuit Judges.


WATERMAN, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States which upheld the Commissioner of Internal Revenue's determination of a deficiency of $25,784.43 in the federal income tax of petitioner, People's Educational Camp Society, Inc., for its fiscal year ending September 30, 1956. The Tax Court rejected petitioner's claim that it was exempt from the income tax under Section 501(c) (4) of the Internal Revenue Code of 1954...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases