Legal Opinion
Santee Club v. White
Court of Appeals for the First Circuit
Decided December 10, 1936No. 3180PublishedCited by 23 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is an action at law to recover income taxes assessed and paid for the year 1930 under the Revenue Act of 1928 (45 Stat. 791). The District Judge gave judgment for the defendant. He has stated the facts, and the question is whether on such facts the defendant was entitled to judgment.
The Revenue Act of 1928 levied “upon the net income of every corporation, a tax of 12 per centum"; it exempted certain corporations from the tax, the exemptions being carefully defined in exempting clauses (Revenue Act 1928 c. 852 §§ 13, 103, 45 Stat. 791 [26 U.S.C.A. §§ 13, 103 and…
2Cases cited3 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- McConaughey v. MorrowSupreme Court of the United States · 1923
- Lederer v. CadwaladerCourt of Appeals for the Third Circuit · 1921
3Cited by23 opinions
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Koon Kreek Klub v. ThomasCourt of Appeals for the Fifth Circuit · 1939
- In Re Gem State Academy BakeryIdaho Supreme Court · 1950
- Commissioner of Internal Rev. v. CHICAGO GRAPHIC ARTS F.Court of Appeals for the Seventh Circuit · 1942
- Aviation Club of Utah v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1947
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