American Institute of Interior Designers v. United States

WOLLENBERG, District Judge.

The above entitled action was commenced to recover income taxes in the amount of $20,589.29 paid for the calendar years 1955 and 1956 by the American Institute of Interior Designers (then known as the American Institute of Decorators, Northern California Chapter).

Jurisdiction is conferred upon this Court by Section 1346(a) (1) of Title 28 United States Code (28 U.S.C. 1958 ed., § 1346).

The question presented is whether or not plaintiff was a business league, exempt from income taxes imposed upon the corporation during the calendar years 1955 and 1956.

The pertinent…