Legal Opinion
Louisville Country Club, Inc. v. Gray
District Court, W.D. Kentucky
Decided October 29, 1959No. Civ. 3692PublishedCited by 15 opinions
1Opinion of the Court
BROOKS, District Judge.
The Louisville Country Club, hereafter referred to as the taxpayer, is a nonprofit Kentucky corporation without capital stock and is organized for social purposes. It brings this suit on behalf of individual members seeking to recover excise taxes paid on a 1956 assessment levied to provide funds for capital improvement of club property.
The question involved is whether the 1956 assessment levied by the taxpayer’s board of governors against each active voting member is subject to the 20 percent excise tax imposed on club dues by Section 4241(a) (1) of the Internal…
2Cases cited16 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Brewster v. GageSupreme Court of the United States · 1930
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Gateway Construction Company v. WallbaumCourt of Appeals of Kentucky (pre-1976) · 1962
- Argosy Limited v. Franklin Hennigan, Individually and as Acting District Director of CustomsCourt of Appeals for the Fifth Circuit · 1968
- Carey v. Local Board No. 2, Hartford, ConnecticutDistrict Court, D. Connecticut · 1969
- Woods Ex Rel. Simpson v. CommonwealthKentucky Supreme Court · 2004
- W. H. Garrett v. Southern Railway CompanyCourt of Appeals for the Sixth Circuit · 1960
10 more not listed; retrieve them via the Exa API.