Legal Opinion
United States v. Pickwick Electric Membership Corp.
Court of Appeals for the Sixth Circuit
Decided December 4, 1946No. 10131PublishedCited by 27 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The Appellee, Pickwick Electric Membership Corporation, filed this action in the District Court to recover internal revenue taxes, penalties and interest totaling $5,-532.11 which it claimed were illegally assessed and collected for the fiscal years ending June 30, 1940 and June 30, 1941. Appellant appeals from a judgment in favor of the Appellee. The questions presented are (1) whether the taxpayer, during the taxable years in question, was exempt from payment of income taxes under § 101(8) or (10) of Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 101(8, 10) ; and…
2Cases cited7 opinions
- Helvering v. DavisSupreme Court of the United States · 1937
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Debs Memorial Radio Fund v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1945
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
- Garden Homes Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- People's Educational Camp Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Consumer-Farmer Milk Cooperative, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- The Erie Endowment v. United StatesCourt of Appeals for the Third Circuit · 1963
- Commissioner of Internal Revenue v. Lake Forest, Inc.Court of Appeals for the Fourth Circuit · 1962
22 more not listed; retrieve them via the Exa API.