Legal Opinion
Texas Mobile Home Association v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 21, 1963No. 20205PublishedCited by 15 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
This appeal from a decision of a tax court judge involves as the determining question whether the appellant was an organization exempt from income taxation as a business league under Sec. 501 (c) (6) I.R.C.1954, 26 U.S.C.A. 501(c) (6).
We hold that appellant was so exempt and that the judgment should be, and it is here reversed and rendered.
The facts stipulated in major part, and not in anywise disputed, are set out in the margin. 1
Appellant, vigorously assailing the action of the tax court judge, assigns the following errors:
1. The finding of the Tax Court Judge that…
2Cases cited6 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Sanders v. LeechCourt of Appeals for the Fifth Circuit · 1946
- University v. PeopleSupreme Court of the United States · 1879
- M. E. Church, South v. HintonTennessee Supreme Court · 1893
- Koon Kreek Klub v. ThomasCourt of Appeals for the Fifth Circuit · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Coastal Club, Inc. v. CommissionerUnited States Tax Court · 1965
- Gunkle v. CommissionerCourt of Appeals for the Fifth Circuit · 2014
- Independent Insurance Agents of Huntsville, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- United States v. Omaha Live Stock Traders Exchange, ApppelleeCourt of Appeals for the Eighth Circuit · 1966
10 more not listed; retrieve them via the Exa API.