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COMMISSIONER v. BROWN

No. 63.

380 U.S. 563 (1965)

COMMISSIONER OF INTERNAL REVENUE v. BROWN ET AL.

Supreme Court of United States.

Decided April 27, 1965.

Attorney(s) appearing for the Case

Wayne G. Barnett argued the cause for petitioner. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer and Ernest J. Brown.

William H. Kinsey argued the cause for respondents. With him on the brief were James R. Moore, James A. Larpenteur, Jr., and Robert T. Mautz.

Briefs of amici curiae, urging affirmance, were filed by Arthur A. Armstrong for West Los Angeles Institute for Cancer Research. and by Dana Latham, John H. Hall, Joseph D. Peeler and John E. Scheifly.

MR. JUSTICE WHITE delivered the opinion of the Court.

In 1950, when Congress addressed itself to the problem of the direct or indirect acquisition and operation of going businesses by charities or other tax-exempt entities, it was recognized that in many of the typical sale and lease-back transactions, the exempt organization was trading on and perhaps selling part of its exemption. H. R. Rep. No. 2319, 81st Cong., 2d Sess., pp. 38-39; S. Rep. No. 2375, 81st Cong...

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