Legal Opinion
Knights of Columbus Council 3660 v. United States
Court of Appeals for the Seventh Circuit
Decided January 31, 1986No. 84-3007PublishedCited by 10 opinions
1Opinion of the Court
MYRON L. GORDON, Senior District Judge.
The Knights of Columbus Council # 3660 (the Council) appeals from the district court’s grant of summary judgment in favor of the United States, rejecting the Council’s claim for a tax refund. The district court ruled that revenues the Council generates by conducting drawings open to the general public are subject to the wagering excise and occupational taxes, 26 U.S.C. §§ 4401 and 4411(b), by virtue of 26 U.S.C. § 4421(2)(B). It also ruled that the government is not estopped to assess the taxes retroactively back to 1972. We affirm.
The Council has…
2Cases cited16 opinions
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Grosso v. United StatesSupreme Court of the United States · 1968
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- United States v. KahrigerSupreme Court of the United States · 1953
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- Pekar v. CommissionerUnited States Tax Court · 1999
- Rexnord, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1991
- Tigrett v. United StatesCourt of Appeals for the Sixth Circuit · 2007
- Schaeffer v. CommissionerUnited States Tax Court · 1994
5 more not listed; retrieve them via the Exa API.