Legal Opinion
American Woodworking MacHinery & Equipment Show, Inc. v. United States
District Court, M.D. North Carolina
Decided January 20, 1966No. C-29-G-65Published
1Opinion of the Court
EDWIN M. STANLEY, Chief Judge.
In this civil tax refund suit, the plaintiff seeks to recover the sum of $7,252.10 in income tax and interest paid for the fiscal year ending May 31, 1963, on the ground that plaintiff is entitled to exemptions from Federal income tax under § 501(c) (6) of the Internal Revenue Code of 1954, which grants exemptions to business leagues. The parties concede jurisdiction under 28 U.S.C. § 1346(a) (1). The matter was submitted to the Court for decision on the basis of stipulated facts and briefs.
From the stipulations and exhibits, including depositions and answers to…
2Cases cited5 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- United States v. Oklahoma City Retailers AssociationCourt of Appeals for the Tenth Circuit · 1964
- Texas Mobile Home Association v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- American Institute of Interior Designers v. United StatesDistrict Court, N.D. California · 1962