From our private database of 35,600+ case briefs...
Presbyterian and Reformed Publishing Co. v. Commissioner
United States Court of Appeals for the Third Circuit
743 F.2d 148 (1984)
Presbyterian and Reformed Publishing Company (P&R) (plaintiff) was a nonprofit organization formed to disseminate the teachings of the Orthodox Presbyterian Church (OPC). P&R had no formal affiliation with the OPC. In 1939, P&R obtained tax-exempt status from the Internal Revenue Service (IRS) (defendant). P&R did not earn a profit until 1969, when one of its books became popular. Over the subsequent years, P&R amassed significant revenues. P&R established a building fund and ultimately bought property and built a warehouse and offices. In 1980, the IRS revoked P&R’s tax-exempt status. P&R appealed the decision in the United States Tax Court. The tax court affirmed the revocation. P&R appealed.
Rule of Law
Holding and Reasoning (Adams, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 618,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 618,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 35,600 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.