Lilley Building & Loan Co. v. Miller
District Court, S.D. Ohio
At I,aw. Action by the Lilley Building & Loan Company against Newton M. Miller, as Collector of Internal Revenue, to recover corporate income taxes paid under protest.
1Opinion of the Court
PECK, District Judge.
Action to recover corporate income taxes paid under protest for the years 1918, 1919, and 1920, under the Revenue Act of 1918. 40 Siat. 1057 (Comp. St. Ann. Supp. 1919, § 6336%a et seq.). Submitted on the evidence, without jury. The essential question is whether the plaintiff was exempt from the tax.
*144Section-231(4) exempts “domestic building and loan associations and co-operative banks without capital stock, organized and operated for mutual purposes and without profit.” Comp. St. Ann. Supp. 1919, § 6336%o. ' It is claimed by the government that the plaintiff does a…
2Cases cited3 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Central Building, Loan & Savings Co. v. BowlandDistrict Court, S.D. Ohio · 1914
- Halsell v. Merchants Union InsuranceMississippi Supreme Court · 1913
3Cited by20 opinions
- Acklin v. People's Sav. Ass'nDistrict Court, N.D. Ohio · 1923
- Perpetual Bldg. & Loan Asso. v. CommissionerUnited States Tax Court · 1960
- Securities & Exch. Com. v. American Internat'l S. & L. Ass'nDistrict Court, D. Maryland · 1961
- Cambridge Loan & Building Co. v. United StatesUnited States Court of Claims · 1927
- Fidelity Sav. & Loan Co. v. CommissionerUnited States Board of Tax Appeals · 1941
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