Jockey Club v. Commissioner
United States Board of Tax Appeals
1. Petitioner was not "organized and operated exclusively" for any one or more of the purposes which, under the applicable statutes, give a tax-exempt status.
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1. Petitioner was not "organized and operated exclusively" for any one or more of the purposes which, under the applicable statutes, give a tax-exempt status. Held, petitioner is not exempt from income tax, and dues paid by its members are includable in its gross income. 2. Petitioner failed to file a proper income tax return for 1927 until December 9, 1929. Held, the deficiency notice mailed November 21, 1932, was timely, and petitioner's tax liability for 1927 is not barred by the statute of limitations. 3. Where petitioner, which had in good faith claimed a taxexempt status and was…
1Opinion of the Court
*676OPINION.
Seawell :
We will consider the errors assigned in the order enumerated. (1) The petitioner claims exemption from tax on its income for 1927 under section 231 (6) and (9)-of the Revenue Act of 1926 and for the years 1928 and 1929 under the corresponding section, 103 (6) and (9), of the Revenue Act of 1928. It is a well recognized principle of law that a claim for exemption must be clearly made out and that where there is any doubt the construction must be in favor of the Government. Under other provisions of taxing statutes, similar to those before us to the extent that they exempted…
2Cases cited8 opinions
- Weiss v. StearnSupreme Court of the United States · 1924
- Grannan v. . Westchester Racing Assn.New York Court of Appeals · 1897
- Clement Gunn v. The United States of AmericaSupreme Court of the United States · 1926
- Charles E. Pearsall & Son v. CommissionerUnited States Board of Tax Appeals · 1934
- United Retail Grocers Asso. v. CommissionerUnited States Board of Tax Appeals · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Ye Mystic Krewe of Gasparilla v. CommissionerUnited States Tax Court · 1983
- Partners in Charity, Inc. v. CommissionerUnited States Tax Court · 2013
- Minnequa University Club v. CommissionerUnited States Tax Court · 1971
- Affiliated Government Employees' Distributing Co. v. CommissionerUnited States Tax Court · 1962
- Polish American Club, Inc. v. CommissionerUnited States Tax Court · 1974
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