Legal Opinion
New Jersey Automobile Club v. United States
United States Court of Claims
Decided March 2, 1960No. 274-54PublishedCited by 6 opinions
1Opinion of the Court
JONES, Chief Judge.
The plaintiff, an accrual basis taxpayer, seeks to recover alleged overpay-ments of its Federal income taxes for the years 1947, 1948, and 1949. The initial issue concerns the taxpayer’s claim of exemption from taxation under § 101 (10) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 101(10). The alternative issue involves the tax treatment of prepaid annual membership dues.
The organization and the functions of the taxpayer are substantially similar to other automobile clubs which have recently been involved in this same type of litigation. It is incorporated under the…
2Cases cited11 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Brown v. HelveringSupreme Court of the United States · 1934
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Bressner Radio, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- International Manufacturing Company v. The United StatesUnited States Court of Claims · 1967
- New Jersey Automobile Club v. United StatesUnited States Court of Claims · 1960
- New Jersey Automobile Club v. United StatesUnited States Court of Claims · 1960
- Thermo King Corporation v. The United StatesUnited States Court of Claims · 1965
1 more not listed; retrieve them via the Exa API.