Legal Opinion
Washington Athletic Club v. United States of America, Washington Athletic Club v. United States
Court of Appeals for the Ninth Circuit
Decided February 28, 1980No. 77-2853, 77-3014PublishedCited by 18 opinions
1Opinion of the Court
COWEN, Senior Judge:
The question presented in these cross-appeals is whether certain membership fees and dues paid to the Washington Athletic Club (the club) were exempt from federal income tax as contributions to capital within the meaning of section 118 of the Internal Revenue Code of 1954. 1 The club sued in the United States District Court for the Western District of Washington seeking a refund of approximately $188,000 in federal income taxes paid for its fiscal years ending July 31, 1968, 1969, and 1970. At the pretrial conference defendant attempted to raise an offset to the club’s…
2Cases cited11 opinions
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
- United States v. Chicago, Burlington & Quincy RailroadSupreme Court of the United States · 1973
- United Grocers, Ltd. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Eckstein v. United StatesUnited States Court of Claims · 1971
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- American Medical Association, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1989
- Nathel v. CommissionerCourt of Appeals for the Second Circuit · 2010
- Oakland Hills Country Club v. CommissionerUnited States Tax Court · 1980
13 more not listed; retrieve them via the Exa API.