American Women Buyers Club, Inc. v. United States

LEVET, District Judge.

This is a suit to recover $1,540.38 in refund of federal income taxes paid by the plaintiff-taxpayer, American Women Buyers Club, Inc. (hereinafter taxpayer) for the calendar year 1961. The “taxpayer’s” claim is based upon its allegation that it is exempt from federal income tax pursuant to Section 501(c) (4), Int.Rev.Code of 1954, as a civic organization “not organized for profit but operated exclusively for the promotion of social welfare.”

The case was tried to the court without a jury. After hearing the testimony of the parties, examining the exhibits, the pleadings,…