Legal Opinion
First Nat. Ben. Soc. v. Stuart
Court of Appeals for the Ninth Circuit
Decided March 8, 1943No. 10231PublishedCited by 4 opinions
1Opinion of the Court
HANEY, Circuit Judge.
Appellant sought, but was denied, recovery of income taxes alleged to be illegally exacted from it for the years 1936 and 1937, and appeals from the judgment entered in favor of appellee.
Appellant was organized under the laws of Arizona on March 29, 1934. The Articles of Incorporation provide: “That the objects and purposes for which said Corporation is formed are: To engage in, conduct and carry on the business and customary activities of a mutual benefit association within the meaning and provisions of Sections 607-608-609-610 of Chapter 14 of Article 3 of the 1928…
2Cases cited2 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
3Cited by4 opinions
- Commissioner v. Swift & Co. Employes Ben. Ass'nCourt of Appeals for the Seventh Circuit · 1945
- First Nat. Ben. Soc. v. StuartCourt of Appeals for the Ninth Circuit · 1946
- First National Benefit Society, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1950
- General Life Ins. v. CommissionerCourt of Appeals for the Fifth Circuit · 1943