Legal Opinion
Automobile Club of New York, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 22, 1962No. 2, Docket 26056PublishedCited by 47 opinions
1Opinion of the Court
LEONARD P. MOORE, Circuit Judge.
Automobile Club of New York, Inc. (petitioner) brings this petition to review a decision of the Tax Court which sustained the Commissioner's determination of deficiencies in income tax for the years 1944 and 1946 to 1950, and in excess profits tax for 1946. The facts were stipulated and are set out in detail in the Tax Court's opinion.
Petitioner is a membership corporation which functions as an automobile club. In return for the dues and fees it receives, petitioner provides emergency road service, travel assistance, personal accident policies, bail bonds and…
2Cases cited5 opinions
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Bressner Radio, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Fort Pitt Brewing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Bayshore Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- United States v. O. J. Morrison Stores of FairmontCourt of Appeals for the Fourth Circuit · 1938
3Cited by47 opinions
- Golsen v. CommissionerUnited States Tax Court · 1970
- Rca Corporation v. United StatesCourt of Appeals for the Second Circuit · 1981
- Mooney Aircraft, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Hagen Advertising Displays, Inc. v. CommissionerUnited States Tax Court · 1966
- Johnson v. CommissionerUnited States Tax Court · 1997
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