Legal Opinion
American Automobile Ass'n v. Commissioner
United States Tax Court
Decided March 26, 1953No. Docket No. 15912PublishedCited by 6 opinions
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
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- American Automobile Ass'n v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- American Institute of Interior Designers v. United StatesDistrict Court, N.D. California · 1962
- Evanston-North Shore Board of Realtors v. The United StatesUnited States Court of Claims · 1963
- GameHearts v. Comm'rUnited States Tax Court · 2015
1 more not listed; retrieve them via the Exa API.