ยง

Young Men's Christian Ass'n Ret. Fund v. Comm'r

18 B.T.A. 139 (B.T.A. 1929)
Young Men's Christian Ass'n Ret. Fund v. Comm'r

2 Cited authorities

  1. United States v. Loan Bldg. Co.

    278 U.S. 55 (1928)   Cited 43 times
    In United States v. Cambridge L. B. Co., 278 U.S. 55, 49 S. Ct. 39, 73 L. Ed. 180, decided November 19, 1928, the court held that earnings of a building and loan association were exempt under the provisions of section 231(4), Revenue Act 1926, 26 US CA ยง 982(4).

  2. Matter of Rockefeller

    177 A.D. 786 (N.Y. App. Div. 1917)   Cited 6 times
    In Matter of Rockefeller (177 App. Div. 786, 791), the Appellate Division said: "In its popular acceptation a charitable corporation is one that freely and voluntarily ministers to the physical needs of those pecuniarily unable to secure for themselves, while a benevolent corporation is one that ministers to all, and the purpose may be anything that promotes the mental, physical or spiritual welfare of man."