Allied Trades Club, Inc. v. Commissioner
United States Tax Court
Exempt Corporations -- Social Club -- Sec. 101 (9). -- A social club which provides death benefits for its members is not exempt under section 101 (9). Cf. sec. 101 (3).
1Opinion of the Court
opinion.
Muedock, Judge:
The Commissioner determined deficiencies in income tax of $704.31 for 1950 and $1,193.11 for 1951. The only issue for decision is whether the petitioner is exempt from taxation under section 101 (9) of the Internal Revenue Code as a social club. The parties have filed a stipulation which is adopted as the findings of fact.
The petitioner was incorporated in 1933 under the laws of Pennsylvania. Its constitution and bylaws in effect during the taxable years provided, inter alia, that the petitioner was formed for the following purposes:
to provide a proper and respectable…
2Cases cited6 opinions
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Chattanooga Automobile Club v. Commissioner of Internal Revenue. Warren Automobile Club, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Keystone Automobile Club v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Jockey Club v. HelveringCourt of Appeals for the Second Circuit · 1935
- Chattanooga Auto. Club v. CommissionerUnited States Tax Court · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Polish Army Veterans Post 147 v. CommissionerUnited States Tax Court · 1955
- Santa Barbara Club v. CommissionerUnited States Tax Court · 1977
- Allgemeiner Arbeiter Verein v. CommissionerUnited States Tax Court · 1955
- Rochester Liederkranz, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1972
- Allgemeiner Arbeiter Verein v. CommissionerUnited States Tax Court · 1955
3 more not listed; retrieve them via the Exa API.