Legal Opinion

Koon Kreek Klub v. Thomas

Court of Appeals for the Fifth Circuit

Decided December 28, 1939No. 9187PublishedCited by 36 opinions

1Opinion of the Court

HOLMES, Circuit Judge.

This appeal is from a judgment of the district court denying recovery in a suit to recover income and capital-stock taxes alleged to have been illegally collected from appellant for the years 1934 and 1935.

Appellant was incorporated in 1902, under the laws of Texas, as a fishing and hunting club, maintaining club house, boats, and fishing and game preserves for the pleasure and amusement of its members. To carry out its purpose, appellant acquired a tract of land containing 6,777 acres, which completely surrounded a tract of 340 acres- owned and occupied by one Thomas.…

2Cases cited8 opinions

  1. Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
  2. Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
  3. Sun-Herald Corporation v. DugganCourt of Appeals for the Second Circuit · 1934
  4. NORTHWESTERN JOBBERS'CREDIT BUREAU v. Com'r of Int. Rev.Court of Appeals for the Eighth Circuit · 1930
  5. Santee Club v. WhiteCourt of Appeals for the First Circuit · 1936

3 more not listed; retrieve them via the Exa API.

3Cited by36 opinions

  1. West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
  2. Commissioner of Internal Revenue v. Battle CreekCourt of Appeals for the Fifth Circuit · 1942
  3. In Re Gem State Academy BakeryIdaho Supreme Court · 1950
  4. Aviation Club of Utah v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1947
  5. Scofield v. Corpus Christi Golf & Country ClubCourt of Appeals for the Fifth Circuit · 1942

31 more not listed; retrieve them via the Exa API.

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