Legal Opinion
District Director of Internal Revenue v. Long Beach Junior Chamber of Commerce
Court of Appeals for the Ninth Circuit
Decided February 7, 1964No. 18704PublishedCited by 1 opinion
1Opinion of the Court
ORR, Circuit Judge:
The trial court found that the Long Beach Junior Chamber of Commerce was a “civic or community membership association” within the meaning of section 4233(a) (3) of the Internal Revenue Code of 1954, and thus was entitled to the admissions tax exemption provided in that section. The government here challenges that finding.
As set forth in its Constitution and ByLaws, the purpose of the Long Beach Junior Chamber of Commerce is:
“to provide the younger business and professional men of the City of Long Beach a medium for training in citizenship and Chamber of Commerce work, to…
2Cases cited7 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- United States v. Public Utilities CommissionSupreme Court of the United States · 1953
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- Debs Memorial Radio Fund v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1945
- United States v. Pickwick Electric Membership Corp.Court of Appeals for the Sixth Circuit · 1946
2 more not listed; retrieve them via the Exa API.