Legal Opinion
The Cleveland Athletic Club, Inc. v. The United States of America
Court of Appeals for the Sixth Circuit
Decided December 23, 1985No. 84-3782PublishedCited by 14 opinions
1Opinion of the Court
WEICK, Senior Circuit Judge.
Plaintiff-Appellant The Cleveland Athletic Club (“the Club”) appeals from an Order of the District Court for the Northern District of Ohio, Eastern Division, Aldrich, J., granting the Defendant-Appellee’s Cross Motion for Summary Judgment, denying the Plaintiff-Appellant’s Cross Motion for Summary Judgment, and dismissing Plaintiff’s Complaint in this civil tax refund action.
I
The relevant facts are as follows. The Club is a tax-exempt social club pursuant to sections 501(a) and 501(c)(7) 1 of the Internal Revenue Code of 1954 (“the Code”), 26 U.S.C. §§ 501(a),…
2Cases cited10 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Pittsburgh Press Club v. United StatesCourt of Appeals for the Third Circuit · 1978
- Adirondack League Club v. CommissionerUnited States Tax Court · 1971
- Iowa State University of Science & Technology v. United StatesUnited States Court of Claims · 1974
- Trustees of the Graceland Cemetery Improvement Fund v. United StatesUnited States Court of Claims · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Portland Golf Club v. CommissionerSupreme Court of the United States · 1990
- The Brook, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- North Ridge Country Club v. CommissionerUnited States Tax Court · 1987
- West Virginia State Medical Asso. v. CommissionerUnited States Tax Court · 1988
- North Ridge Country Club v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
9 more not listed; retrieve them via the Exa API.