Associated Master Barbers & Beauticians, Inc. v. Commissioner
United States Tax Court
Held: 1. During the years in issue petitioner did not qualify as a tax-exempt trade association or business league within the provisions of sec. 501(c)(6), I.R.C. 1954, and sec. 1.501(c)(6)-1, Income Tax Regs. It engaged in a regular business of a kind ordinarily carried on for profit and its activities were directed to the performance of particular services for individual members.
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Held: 1. During the years in issue petitioner did not qualify as a tax-exempt trade association or business league within the provisions of sec. 501(c)(6), I.R.C. 1954, and sec. 1.501(c)(6)-1, Income Tax Regs. It engaged in a regular business of a kind ordinarily carried on for profit and its activities were directed to the performance of particular services for individual members. Therefore, respondent properly revoked petitioner's tax-exempt status for such years. 2. Petitioner is a membership organization operated primarily to furnish services or goods to its members and it therefore…
1Opinion of the Court
Associated Master Barbers & Beauticians of America, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Associated Master Barbers & Beauticians, Inc. v. Commissioner
Docket Nos. 2501-75, 604-77
United States Tax Court
69 T.C. 53; 1977 U.S. Tax Ct. LEXIS 38; 48 A.L.R. Fed. 165;
October 20, 1977, Filed
Decisions will be entered under Rule 155.
Held: 1. During the years in issue petitioner did not qualify as a tax-exempt trade association or business league within the provisions of sec. 501(c)(6), I.R.C. 1954, and sec. 1.501(c)(6)-1, Income Tax Regs. It engaged in a regular business of a…
2Cases cited12 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- Associated Industries v. CommissionerUnited States Tax Court · 1946
- Northwestern Municipal Ass'n v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- Sun-Herald Corporation v. DugganCourt of Appeals for the Second Circuit · 1934
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