Tag: Marijuana Smuggling
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KING SHIPPING CONSUM, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE,Respondent; ZION COPTIC CHURCH, INC., Petitioner v. COMMISSIONER OF INTERNAL
SYLLABUS: [1] Z is a purported “church” organized, incorporated and operated for purposes of smuggling into this country, and distributing, illegal drugs for profit. Held: activities conducted by persons affiliated with Z prior to Z’s incorporation are not activities attributable to Z. Held further: Z is not a tax exempt organization under section 501(c)(3). Held…