Murray Seasongood and Agnes Seasongood v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• examining 26 U.S.C. § 501(c)(3)’s restriction on tax-exempt organizations from using a “substantial part of activities . . . to influence legislation”
• construing \propaganda\ to reach only coloring or distortion of facts with an ulterior motive, and holding that a Good Government League was not disqualified from receiving deductible contributions because a different construction might violate First Amendment
• where \something less than 5% of the time and effort of the League was devoted to the activities that the Tax Court found to be 'political' * * * the so-called 'political activities' of the League were not in relation to all of its other activities substantial\

Source: CourtListener parenthetical corpus (CC0).