Legal Opinion
Bohemian Gymnastic Ass'n Sokol of City of NY v. Higgins
Court of Appeals for the Second Circuit
Decided March 8, 1945No. 59PublishedCited by 28 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is an appeal by the Collector of Internal Revenue from a judgment in favor of the plaintiff rendered after a trial before Judge Conger without a jury. He held that the plaintiff, Bohemian Gymnastic, was a corporation organized exclusively for educational purposes, no part of the net earnings of which accrued to the benefit of any shareholder or individual, hence was not liable to pay Social Security taxes with respect to the wages paid to its employees and was entitled to a refund of $47.87 of those taxes which it had paid. In our opinion the decision was…
2Cases cited8 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. BlissSupreme Court of the United States · 1934
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- United States v. Proprietors of Social Law LibraryCourt of Appeals for the First Circuit · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Willingham, Collector of Internal Revenue v. Home Oil MillCourt of Appeals for the Fifth Circuit · 1950
23 more not listed; retrieve them via the Exa API.