Legal Opinion
Retailers Credit Ass'n v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 10, 1937No. 8229PublishedCited by 36 opinions
1Opinion of the Court
HANEY, Circuit Judge.
By a petition we are asked to review a decision of the Board of Tax Appeals sustaining respondent’s determination that petitioner was not exempt from taxation upon its net income for the year 1931.
Petitioner was organized in May, 1917, under title 20, Division 1, part 4 of the Civil Code of California which provided for the organization of co-operative associations to operate on either a profit or nonprofit basis. The articles of incorporation state the purposes of the corporation and they are set out in full in 33 B.T.A. 1166, 1167. Summarized, the purposes are: To…
2Cases cited9 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
- Sun-Herald Corporation v. DugganCourt of Appeals for the Second Circuit · 1934
- McConaughey v. MorrowSupreme Court of the United States · 1923
4 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
- Northwestern Municipal Ass'n v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- Commissioner of Internal Rev. v. CHICAGO GRAPHIC ARTS F.Court of Appeals for the Seventh Circuit · 1942
31 more not listed; retrieve them via the Exa API.