Legal Opinion
Cleveland Athletic Club v. United States
District Court, N.D. Ohio
Decided July 19, 1984No. Civ. A. C82-2034PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ANN ALDRICH, District Judge.
In this civil tax refund action, the parties have filed cross-motions for summary judgment pursuant to Fed.R.Civ.P. 56(c). Upon consideration of the pleadings, affidavits, and exhibits, this Court denies the plaintiffs Motion, grants' the defendant’s Motion, and dismisses the complaint.
Jurisdiction rests upon 28 U.S.C. § 1346(a)(1).
I
The relevant facts are not disputed. The Cleveland Athletic Club (“the Club”) is an organization described in § 501(c)(7) of the Internal Revenue Code of 1954 (“the Code”), 26 U.S.C. § 501(c)(7), as a social club…
2Cases cited7 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Paul Snyder and Helen J. Snyder v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- Adirondack League Club v. CommissionerUnited States Tax Court · 1971
- Five Lakes Outing Club v. United StatesCourt of Appeals for the Eighth Circuit · 1972
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- The Cleveland Athletic Club, Inc. v. The United States of AmericaCourt of Appeals for the Sixth Circuit · 1985
- Brook, Inc. v. CommissionerUnited States Tax Court · 1985