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Trinidad v. Sagrada Orden, 263 U.S. 578 (1924)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Trinidad v. Sagrada Orden, 263 U.S. 578 (1924)
Trinidad v. Sagrada Orden de Predicadores de la Provincia del Santisimo Rosario de Filipinas No. 53 Submitted October 5, 1923 Decided January 14, 1924 263 U.S. 578
CERTIORARI TO THE SUPREME COURT
OF THE PHILIPPINE ISLANDS
Syllabus
The Income Tax Act of October 3, 1913, excepted any corporation
organized and operated exclusively for religious, charitable, . . . or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual.
Held, that a corporation sole, organized, in the Philippines for those purposes and holding all its property therefor, was not taxable on income, used exclusively for those purposes and derived mainly from rents from its lands, interest from its money lent, and dividends on stocks of private corporations in which its funds were invested, and in small part from occasional sales of such stocks and from sales of wine and other articles, purchased and supplied for use in its churches, schools, and other agencies as an incident to its work. P. 581.
42 Phil.Rep. 397 affirmed.
Certiorari to a judgment of the Supreme Court of the Philippines affirming a judgment for the respondent in its action to recover money paid under protest as a tax on income.
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Chicago: U.S. Supreme Court, "Syllabus," Trinidad v. Sagrada Orden, 263 U.S. 578 (1924) in 263 U.S. 578 263 U.S. 579. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=NTQSVWDJ8UTDX8U.
MLA: U.S. Supreme Court. "Syllabus." Trinidad v. Sagrada Orden, 263 U.S. 578 (1924), in 263 U.S. 578, page 263 U.S. 579. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=NTQSVWDJ8UTDX8U.
Harvard: U.S. Supreme Court, 'Syllabus' in Trinidad v. Sagrada Orden, 263 U.S. 578 (1924). cited in 1924, 263 U.S. 578, pp.263 U.S. 579. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=NTQSVWDJ8UTDX8U.
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