Legal Opinion
Pepsi-Cola Bottlers' Association, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided November 10, 1966No. 15547_1PublishedCited by 6 opinions
1Opinion of the Court
KNOCH, Circuit Judge.
The United States of America, defendant-appellant, has taken this appeal from the judgment of the United States District Court holding that the plaintiff-appellee, Pepsi-Cola Bottlers’ Association, Inc., was exempt from payment of income tax as a business league and hence was entitled to refund of taxes paid for 1959, after the Internal Revenue Service had refused to grant such exemption.
The facts are largely undisputed. The case was submitted to the Trial Court on a stipulation.
The Internal Revenue Code of 1954, § 501(c) (6) provides an exemption for business leagues not…
2Cases cited6 opinions
- Associated Industries v. CommissionerUnited States Tax Court · 1946
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
- Commissioner of Internal Rev. v. CHICAGO GRAPHIC ARTS F.Court of Appeals for the Seventh Circuit · 1942
- Produce Exchange Stock Clearing Ass'n v. HelveringCourt of Appeals for the Second Circuit · 1934
- National Leather & Shoe Finders Ass'n v. CommissionerUnited States Tax Court · 1947
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- National Muffler Dealers Association, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1977
- Guide International Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1991
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
1 more not listed; retrieve them via the Exa API.