American Auto. Asso. v. Commissioner
United States Tax Court
Petitioner is a national association composed of individual motorists, automobile clubs, state associations comprised of five or more automobile clubs, and commercial vehicle organizations. Petitioner performs some activities of a civic nature, notably in the field of traffic safety and motor vehicle legislation. Petitioner is, however, primarily a service organization.
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Petitioner is a national association composed of individual motorists, automobile clubs, state associations comprised of five or more automobile clubs, and commercial vehicle organizations. Petitioner performs some activities of a civic nature, notably in the field of traffic safety and motor vehicle legislation. Petitioner is, however, primarily a service organization. Its principal activities consist of securing benefits and performing particular services for members for less than they could be obtained elsewhere. Petitioner's revenues are derived principally from dues, the sale of…
1Opinion of the Court
OPINION.
Harron, Judge:
The petitioner seeks exemption from income tax on the ground that it is a business league within the purview of section 101 (7) of the Internal Revenue Code. The petitioner makes no claim to exemption as a club under section 101 (9) of the Internal Revenue Code.4 Section 101 (7) provides that “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 benefit of any private shareholder or individual” shall be exempt from taxation. The term “business league” is not defined…
2Cases cited16 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
- Chattanooga Automobile Club v. Commissioner of Internal Revenue. Warren Automobile Club, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Keystone Automobile Club v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Associated Industries v. CommissionerUnited States Tax Court · 1946
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3Cited by1 opinion
- American Auto. Asso. v. CommissionerUnited States Tax Court · 1953