Legal Opinion
National Muffler Dealers Association, Inc. v. United States
Court of Appeals for the Second Circuit
Decided November 21, 1977No. 252, Docket 77-6106PublishedCited by 9 opinions
1Opinion of the Court
IRVING R. KAUFMAN, Chief Judge:
In addition to its enormous complexity, the Internal Revenue Code often speaks in generalities, and its contours and boundaries are frequently left to be filled by administrative and judicial interpretation. We are called upon to add yet another detail to the Code’s broad canvas in determining whether the National Muffler Dealers Association, Inc. (“Association”) is qualified to take a tax exemption for the years 1971-73 as a “business league” under § 501(c)(6) of the Internal Revenue Code. We agree with the district court that the Association does not benefit…
2Cases cited7 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Contracting Plumbers Cooperative Restoration Corporation v. United StatesCourt of Appeals for the Second Circuit · 1974
- Produce Exchange Stock Clearing Ass'n v. HelveringCourt of Appeals for the Second Circuit · 1934
- General Contractors' Ass'n of Milwaukee v. United StatesCourt of Appeals for the Seventh Circuit · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Anesthesia Service Medical Group, Inc. v. CommissionerUnited States Tax Court · 1985
- International Salt Co. v. GeostowDistrict Court, W.D. New York · 1988
- Anesthesia Service Medical Group, Inc. v. CommissionerUnited States Tax Court · 1985
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
4 more not listed; retrieve them via the Exa API.