Legal Opinion
San Antonio District Dental Society v. United States
District Court, W.D. Texas
Decided January 31, 1972No. Civ. A. SA-71-CA-15PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
WOOD, District Judge.
Plaintiff is an exempt organization under the provisions of 26 U.S.C.A. Sec. 501 [c] [6]. On January 21, 1953, Plaintiff and the National Bank of Commerce of San Antonio, San Antonio, Texas, entered into an agreement whereby Plaintiff sponsored a payment plan offered by the bank to the members of the San Antonio District Dental Society which Plaintiff represents. The bank entered into separate agreements with individual Dentists under the terms of the San Antonio District Dental Society Payment Plan. The payment plan required the Dentists to pay into a…
2Cases cited4 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. HighlandCourt of Appeals for the Fourth Circuit · 1942
- California Thoroughbred Breeders Ass'n v. CommissionerUnited States Tax Court · 1966
- Oklahoma Cattlemen's Association, Inc. v. United StatesDistrict Court, W.D. Oklahoma · 1969
3Cited by8 opinions
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Professional Ins. Agents v. CommissionerUnited States Tax Court · 1982
- Associated Master Barbers & Beauticians, Inc. v. CommissionerUnited States Tax Court · 1977
- Louisiana Credit Union League v. United StatesDistrict Court, E.D. Louisiana · 1980
- Carolina Farm & Power Equipment Dealers Ass'n v. United StatesDistrict Court, E.D. North Carolina · 1982
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