Legal Opinion
Better Business Bureau of Washington, D. C., Inc. v. United States
Supreme Court of the United States
Decided January 7, 1946No. 52PublishedCited by 337 opinions
1Opinion of the CourtJustice Murphy
Here our consideration is directed to the question of whether the petitioner, the Better Business Bureau of Washington, D. C., Inc., is exempt from social security taxes as a corporation organized and operated exclusively for scientific or educational purposes within the meaning of Section 811 (b) (8) of the Social Security Act.
From the stipulated statement of facts it appears that petitioner was organized in 1920 as a non-profit eorpora tion under the laws of the District of Columbia. It has no shares of stock and no part of its earnings inures to the benefit of any private shareholder or…
2Cases cited7 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. BlissSupreme Court of the United States · 1934
- White v. Winchester Country ClubSupreme Court of the United States · 1942
- Hassett v. Associated Hospital Service CorporationCourt of Appeals for the First Circuit · 1942
- Jones v. Better Business Bureau of Oklahoma City, Inc.Court of Appeals for the Tenth Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by337 opinions
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
332 more not listed; retrieve them via the Exa API.