Legal Opinion
Durham Merchant's Ass'n v. United States
District Court, M.D. North Carolina
Decided August 9, 1940PublishedCited by 8 opinions
1Opinion of the Court
HAYES, District Judge.
The sole question presented in this case is whether the taxpayer is exempt from income taxes as a “business league” within the nieaning of Section 103(7) of the Revenue Act of 1932 and succeeding Revenue Acts, 26 U.S.C.A. Int.Rev.Code, § 101(7), and the Regulations applicable thereto.
The plaintiff claims it is exempted as a business league, while the Commissioner determined that it was not a business league, and that its income was taxable. The plaintiff has failed to sustain its burden of proof. Niles Bement Pond Co. v. United States, 281 U.S. 357, 50 S.Ct. 251, 74…
2Cases cited15 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- Apartment Operations Ass'n v. CommissionerCourt of Appeals for the Ninth Circuit · 1943
- American Automobile Ass'n v. CommissionerUnited States Tax Court · 1953
- National Chiropractic Ass'n v. BirminghamDistrict Court, N.D. Iowa · 1951
- Evanston-North Shore Board of Realtors v. The United StatesUnited States Court of Claims · 1963
3 more not listed; retrieve them via the Exa API.