Legal Opinion
Gibbons v. United States
District Court, S.D. Illinois
Decided December 26, 1967No. Civ. Nos. P-2621, P-2622PublishedCited by 3 opinions
1Opinion of the Court
OPINION AND ORDER
ROBERT D. MORGAN, District Judge.
These two tax refund suits, which have been consolidated for decision on completely stipulated facts,1 present two questions: 1) whether the Timber Lake *750Country Club was a “social, athletic, or sporting club or organization” within the meaning of § 4241 of the 1954 Internal Revenue Code; and 2) whether, if it was, any portion of the club dues paid during the first, second, and third quarters of 1959 was assessed for capital improvements and was therefore exempted under § 4243(b) of the Internal Revenue Code of 1954 from the otherwise…
2Cases cited3 opinions
- United States v. AndersonCourt of Appeals for the Seventh Circuit · 1939
- Epstein v. United StatesUnited States Court of Claims · 1966
- United States v. Mitchell B. HoweCourt of Appeals for the Ninth Circuit · 1965
3Cited by3 opinions
- Board of Trade v. CommissionerUnited States Tax Court · 1996
- Board of Trade v. CommissionerUnited States Tax Court · 1996
- The Board of Trade of the City of Chicago and Subsidiaries v. CommissionerUnited States Tax Court · 1996