Legal Opinion
Southern Hardwood Traffic Association v. United States
District Court, W.D. Tennessee
Decided March 13, 1968No. Civ. A. C-67-103PublishedCited by 8 opinions
1Opinion of the Court
OPINION
BAILEY BROWN, Chief Judge.
This is an action for refund of federal income taxes and assessed interest for the years 1960 through 1962 in the amount of $10,603.44 plus interest.
A hearing without a jury has been held, and we have had the benefit of pre- and post-trial memoranda. In addition, counsel have stipulated most of the relevant facts. Plaintiff contends, which the Government denies, that it is an exempt organization under 26 U.S.C.A. § 501. There is further disagreement as to whether the Government is estopped, for the years involved, to contend that plaintiff is not an exempt…
2Cases cited12 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Wilber Nat. Bank of Oneonta v. United StatesSupreme Court of the United States · 1935
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- Wilson Simmons v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Chattanooga Automobile Club v. Commissioner of Internal Revenue. Warren Automobile Club, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Du Pont Testamentary Trust v. CommissionerUnited States Tax Court · 1976
- MIB, Inc. v. CommissionerUnited States Tax Court · 1983
- Puls v. United StatesDistrict Court, N.D. California · 1974
- Mib, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1984
- North Carolina Association of Insurance Agents, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1984
3 more not listed; retrieve them via the Exa API.