Gemological Institute of America v. Commissioner of Internal Revenue, 13576.
| Decision Date | 14 April 1954 |
| Docket Number | No. 13576.,13576. |
| Citation | 212 F.2d 205 |
| Parties | GEMOLOGICAL INSTITUTE OF AMERICA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — Ninth Circuit |
Dana Latham, Austin H. Peck, Jr., Henry C. Diehl, Los Angeles, Cal., for petitioner.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Gecelia H. Goetz, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, John J. Kelly, Jr., Sp. Asst. to Atty. Gen., Washington, D.C., for respondent.
Before MATHEWS, STEPHENS and BONE, Circuit Judges.
On the grounds and for the reasons stated in its opinion, 17 T.C. 1604, the decision of the Tax Court is affirmed.
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F.E. McGillick Co. v. Comm'r of Internal Revenue, Docket Nos. 54088-54090
...the income can inure to the benefit of a private individual. Gemological Institute of America, 17 T.C. 1604, affirmed per curiam (C.A. 9) 212 F.2d 205; Mabee Petroleum Corp. v. United States, (C.A. 5) 203 F.2d 872. In addition, however, it seems clear that the administration expenses of McG......
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New Life Tabernacle v. Commissioner
... ... 648, 658-659 (1956). See Gemological Institute of America v. Commissioner Dec. 18,868, ... references are to sections of the Internal Revenue Code of 1954 as in effect for the period ... ...
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Pauli v. Commissioner, Docket No. 19791-81.
... ... ) for their 1977 taxable year with the Internal Revenue Service Center in Fresno, California ... account and payable to the American Institute for Foreign Studies, such checks totalling ... 2d 872, 876 (5th Cir. 1953); Gemological Institute of America v. Commissioner Dec ... ...
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World Family Corp. v. Comm'r of Internal Revenue
... ... 60 WORLD FAMILY CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 28947–81 X ... See General Conference of the Free Church of America v. Commissioner, 71 T.C. 920 (1979); Levy Family Tribe ... 13. In Gemological ... 13. In Gemological Institute ... ...
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