The United States Junior Chamber of Commerce v. The United States

JONES, Senior Judge.

This is a suit by The United States Junior Chamber of Commerce to recover $747.89 as alleged erroneously assessed withholding and F.I.C.A. taxes, 1 together with interest thereon, for the years 1959 and 1960. The principal issue for our determination is the applicability, under the facts of this case, of the exclusionary rule contained in § 119 of the Internal Revenue Code of 1954.

Plaintiff is a nonprofit corporation, incorporated under the laws of the State of Missouri. It was organized for “such educational and charitable purposes as will promote and foster the growth…