Legal Opinion
Engineers Club of San Francisco v. United States
District Court, N.D. California
Decided February 12, 1985No. C-83-5814-CALPublishedCited by 2 opinions
1Opinion of the Court
OPINION
LEGGE, District Judge.
Plaintiff, The Engineers Club of San Francisco seeks refunds with respect to income taxes which it paid for its fiscal years ended August 31, 1978 through 1981. The refunds are based on plaintiff’s claim that it should have been taxed as a business league under 26 U.S.C. § 501(c)(6), rather than as a social club under 26 U.S.C. § 501(c)(7). The difference between a business league and a club primarily affects the method for calculation of unrelated business income under 26 U.S.C. §§ 511-513.
The case was tried without a jury and submitted for decision. The court…
2Cases cited6 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Associated Master Barbers & Beauticians, Inc. v. CommissionerUnited States Tax Court · 1977
- American Institute of Interior Designers v. United StatesDistrict Court, N.D. California · 1962
- North Carolina Association of Insurance Agents, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1984
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3Cited by2 opinions
- The Engineers Club of San Francisco v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Bluetooth Sig Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2010