Legal Opinion
FEDERAL EMPLOYEES'DISTRIBUTING COMPANY v. United States
District Court, S.D. California
Decided June 12, 1962No. 331-61PublishedCited by 11 opinions
1Opinion of the Court
MATHES, District Judge.
Plaintiff company brings this action, pursuant to 28 U.S.C. § 1346(a) (1) and § 7422(a) of the Internal Revenue Code of 1954 [26 U.S.C. § 7422(a)], for a refund with interest of Federal income taxes paid for the period July 1, 1956, through December 31,1957, claiming that membership fees received by plaintiff during that period were improperly taxed as “income” by the Commissioner of Internal Revenue.
The evidence adduced at trial reveals no substantial controversy as to the material facts, which may briefly be stated as follows. Plaintiff, known generally as “Fedco”,…
2Cases cited37 opinions
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. HaymanSupreme Court of the United States · 1952
- Burnet v. HarmelSupreme Court of the United States · 1932
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
32 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- James Hotel Co. v. CommissionerUnited States Tax Court · 1962
- Stockton v. LucasTemporary Emergency Court of Appeals · 1973
- James Hotel Company, Tower Club, Inc., and Palace Building Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Byrne v. CommissionerUnited States Tax Court · 1970
- Board of Trade v. CommissionerUnited States Tax Court · 1996
6 more not listed; retrieve them via the Exa API.