Legal Opinion
Pittsburgh Press Club v. United States
Court of Appeals for the Third Circuit
Decided May 26, 1976No. 75-1757PublishedCited by 12 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
The principal issue presented by this suit for an income tax refund is whether the Pittsburgh Press Club (PPC) qualifies as an exempt organization under I.R.C. § 501(c)(7), 26 U.S.C. § 501(c)(7). That provision of the Tax Code exempts from federal income taxation
“Clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private shareholder.”
The district court held that PPC was such an exempt organization, and granted judgment for the Club. 1 We reverse and remand…
3Cases cited10 opinions
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Jockey Club v. HelveringCourt of Appeals for the Second Circuit · 1935
- United States v. Fort Worth Club of Fort Worth, TexasCourt of Appeals for the Fifth Circuit · 1965
- United States v. Fort Worth Club of Fort Worth, TexasCourt of Appeals for the Fifth Circuit · 1965
- Polish Army Veterans Post 147 v. Commissioner of Internal Revenue, Polish Army Veterans Post 147 Home Association v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
5 more not listed; retrieve them via the Exa API.
4Cited by12 opinions
- Pittsburgh Press Club v. United StatesCourt of Appeals for the Third Circuit · 1978
- Pittsburgh Press Club v. United StatesCourt of Appeals for the Third Circuit · 1980
- United States v. DykemaCourt of Appeals for the Seventh Circuit · 1981
- The Cleveland Athletic Club, Inc. v. The United States of AmericaCourt of Appeals for the Sixth Circuit · 1985
- United States v. DykemaCourt of Appeals for the Seventh Circuit · 1981
7 more not listed; retrieve them via the Exa API.