Legal Opinion
Keystone Automobile Club v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 30, 1950No. 10097_1PublishedCited by 39 opinions
1Opinion of the Court
GOODRICH, Circuit Judge,
The question in this case is whether the Keystone Automobile Club must pay federal income taxes for the year 1943. The Club says that it does not have income. It also says that it is exempt under Section 101(9) of the Internal Revenue Code, 26 U.S.C.A. § 101(9). The wording of this section will be discussed later. The Commissioner’s assertion of tax liability was upheld by the Tax Court. 1 The taxpayer seeks a reversal of that decision here.
There are two aspects to the case and we think it will make for clearness in their treatment if we discuss them separately. One…
2Cases cited5 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- American Chicle Co. v. United StatesSupreme Court of the United States · 1942
- Chattanooga Auto. Club v. CommissionerUnited States Tax Court · 1949
- Smyth v. California State Automobile Ass'nCourt of Appeals for the Ninth Circuit · 1949
3Cited by39 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Automobile Club of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
34 more not listed; retrieve them via the Exa API.