St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United States

How courts have described this case

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

• a reason for the charitable exemption is that “the favored entity performs a public service and benefits the public or relieves it of a burden which otherwise belongs to it”
• “to provide against any emergency which may arise affecting her occasioned by sickness, accident, ill health, affliction, misfortune or otherwise.”

Source: CourtListener parenthetical corpus (CC0).