Legal Opinion

Turks Head Club v. Broderick

Court of Appeals for the First Circuit

Decided March 15, 1948No. 4290PublishedCited by 61 opinions

1Opinion of the Court

MAGRUDER, Circuit Judge.

This is an appeal by the Turks Head Club from a judgment for the defendant entered by the United States District Court for the District of Rhode Island in a suit for refund of taxes paid by appellant’s members on their dues, membership fees and initiation fees for the months of May, June, July and August, 1944, in the total amount of $3,161.09. The taxes were exacted under the provisions of § 1710 of the Internal Revenue Code, which, as amended by § 543(a) of the Revenue Act of 1941, 55 Stat. 711, 26 U.S.C.A. Int.Rev.Code, § 1710, and by § 302(a) of the Revenue Act of…

2Cases cited16 opinions

  1. United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
  2. Helvering v. WinmillSupreme Court of the United States · 1938
  3. Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
  4. Tucker v. AlexanderSupreme Court of the United States · 1927
  5. United States v. Garbutt Oil Co.Supreme Court of the United States · 1938

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3Cited by61 opinions

  1. Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
  2. Radio Station WBIR, Inc. v. CommissionerUnited States Tax Court · 1959
  3. Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
  4. Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
  5. United States v. Bette J. Pree, Also Known as Betts PreeCourt of Appeals for the Seventh Circuit · 2005

56 more not listed; retrieve them via the Exa API.

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