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ELISIAN GUILD, INC. v. UNITED STATES

No. 7276.

412 F.2d 121 (1969)

ELISIAN GUILD, INC., Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

June 20, 1969.

Attorney(s) appearing for the Case

John L. Saltonstall, Jr., Boston, Mass., with whom R. Lisle Baker and Hill & Barlow, Boston, Mass., were on brief, for appellant.

Carolyn R. Just, Atty., Dept. of Justice, with whom Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, Paul F. Markham, U. S. Atty., and Joseph A. Lena, Asst. U. S. Atty., were on brief, for appellee.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.

McENTEE, Circuit Judge.

The issue presented in this case is whether the plaintiff corporation, Elisian Guild, Inc., is exempt from federal income taxes under 26 U.S.C. § 501(c) (3) by reason of its religious or educational activities. The facts pertinent to the controversy, largely stipulated, are as follows.

Elise Nevins Morgan, the author of various short works of a religious nature,1 died in 1954. Her husband, William Finlay...

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