Legal Opinion
Mobile Arts and Sports Association v. United States
District Court, S.D. Alabama
Decided January 31, 1957No. Civ. A. 1641PublishedCited by 6 opinions
1Opinion of the Court
THOMAS, District Judge.
This suit is for refund of federal income taxes paid by plaintiff for the fiscal years 1952, 1954, and 1955, aftér plaintiff’s claimed exemption was denied.., The legal issues involved are the same-, for all three years. Plaintiff claims.' income tax exemption as an educational, corporation, or as a civic organization,.! or both. The government rejects these 1 ; contentions, and further answers that, if it should be shown the taxpayer is am educational corporation within the meaning of the Internal Revenue Code, nevertheless the income which the taxpayer received was…
2Cases cited12 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
- Willingham, Collector of Internal Revenue v. Home Oil MillCourt of Appeals for the Fifth Circuit · 1950
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Big Mama Rag, Inc., a Colorado Nonprofit Corporation v. United States of AmericaCourt of Appeals for the D.C. Circuit · 1980
- Edward Orton, Jr., Ceramic Foundation v. CommissionerUnited States Tax Court · 1971
- Hutchinson Baseball Enterprises, Inc. v. CommissionerUnited States Tax Court · 1979
- Edward Orton, Jr., Ceramic Foundation v. CommissionerUnited States Tax Court · 1971
- Hutchinson Baseball Enterprises, Inc. v. CommissionerUnited States Tax Court · 1979
1 more not listed; retrieve them via the Exa API.