Legal Opinion
United States v. Oklahoma City Retailers Association
Court of Appeals for the Tenth Circuit
Decided May 6, 1964No. 7432_1PublishedCited by 18 opinions
1Opinion of the Court
HILL, Circuit Judge.
Appellee, Oklahoma City Retailers Association, brought this action in the court below against appellant, United States of America, to recover federal income taxes paid by it pursuant to a deficiency assessment. The appeal is from a judgment, entered upon a jury’s answers to special interrogatories, in favor of appel-lee. The question presented is whether appellee is exempt from federal income taxation as a “business league” within the meaning of § 501(c) (6) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 501(c) (6).
Oklahoma City Retailers Association was organized as…
2Cases cited8 opinions
- Millers' National Insurance Company, Chicago, Illinois, and Cross-Appellees v. The Wichita Flour Mills Company, and Cross-Appellant. The Wichita Flour Mills Company, and Cross-Appellant v. Millers' National Insurance Company, Chicago, Illinois, and Cross-AppelleesCourt of Appeals for the Tenth Circuit · 1958
- Northwestern Municipal Ass'n v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- The Mutual Life Insurance Company of New York, a Corporation v. Ruth K. BohlmanCourt of Appeals for the Tenth Circuit · 1964
- Denver and Rio Grande Western Railroad Company, a Corporation v. Erma Maxine Conley, Administratrix of the Estate of Leslie S. Conley, DeceasedCourt of Appeals for the Tenth Circuit · 1961
- Apartment Operations Ass'n v. CommissionerCourt of Appeals for the Ninth Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- United States v. HessCourt of Appeals for the Tenth Circuit · 1965
- Martin K. Eby Construction Co., Inc. v. Sandra Lee Neely, by Her Legal Representative and Guardian, Cecile v. NeelyCourt of Appeals for the Tenth Circuit · 1965
- Fed. Sec. L. Rep. P 93,941 John C. Meyers & Lucy B. Meyers v. C & M Petroleum Producers, Inc.Court of Appeals for the Fifth Circuit · 1973
- American Plywood Association v. United StatesDistrict Court, W.D. Washington · 1967
13 more not listed; retrieve them via the Exa API.