Legal Opinion
Spokane Motorcycle Club v. United States
District Court, E.D. Washington
Decided August 9, 1963No. 2300PublishedCited by 12 opinions
1Opinion of the Court
POWELL, Chief Judge.
This is an action by the plaintiff for a refund of income taxes, penalties and interest. The plaintiff claims, that it is a nonprofit, charitable corporation and as such is exempt from Federal income taxes. This is disputed by the defendant.
The plaintiff was incorporated in the State of Washington October 1, 1947, as a charitable, nonprofit corporation, under the state statutes permitting such incorporation. The documents filed with the state and county recite that the Spokane Motorcycle Club, Inc. was organized for educational, charitable and benevolent purposes for the…
2Cases cited8 opinions
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
- Jockey Club v. HelveringCourt of Appeals for the Second Circuit · 1935
- NORTHWESTERN JOBBERS'CREDIT BUREAU v. Com'r of Int. Rev.Court of Appeals for the Eighth Circuit · 1930
- Aviation Club of Utah v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1947
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Lowry Hosp. Ass'n v. Comm'rUnited States Tax Court · 1976
- Puritan Lawn Memorial Park Cemetery v. United StatesUnited States Court of Claims · 1988
7 more not listed; retrieve them via the Exa API.