Legal Opinion
General Contractors' Ass'n of Milwaukee v. United States
Court of Appeals for the Seventh Circuit
Decided March 11, 1953No. 10658PublishedCited by 19 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
This is an appeal from a judgment of the District Court dismissing the plaintiff’s claim for the refund of corporate income and declared value excess profits taxes for the years 1945 through 1948.
The plaintiff, General Contractors’ Association of Milwaukee, claims exemption from taxation under Section 101(7) of the Internal Revenue Code,. 26 U.S.C.A. § 101(7). This section of the Code provides exemption for “Business leagues, chambers of commerce, real-estate boards, or boards of trade, not organized for profit and no part of the net earnings of which inures to the…
2Cases cited9 opinions
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
- Northwestern Municipal Ass'n v. United StatesCourt of Appeals for the Eighth Circuit · 1938
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Lowry Hosp. Ass'n v. Comm'rUnited States Tax Court · 1976
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- Lorain Avenue Clinic v. CommissionerUnited States Tax Court · 1958
14 more not listed; retrieve them via the Exa API.