American Auto. Asso. v. Commissioner
United States Tax Court
Petitioner is a national association composed of individual motorists, automobile clubs, state associations comprised of five or more automobile clubs, and commercial vehicle organizations. Petitioner performs some activities of a civic nature, notably in the field of traffic safety and motor vehicle legislation. Petitioner is, however, primarily a service organization.
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Petitioner is a national association composed of individual motorists, automobile clubs, state associations comprised of five or more automobile clubs, and commercial vehicle organizations. Petitioner performs some activities of a civic nature, notably in the field of traffic safety and motor vehicle legislation. Petitioner is, however, primarily a service organization. Its principal activities consist of securing benefits and performing particular services for members for less than they could be obtained elsewhere. Petitioner's revenues are derived principally from dues, the sale of…
1Opinion of the Court
The American Automobile Association, Petitioner, v. Commissioner of Internal Revenue, Respondent
American Auto. Asso. v. Commissioner
Docket No. 15912
United States Tax Court
19 T.C. 1146; 1953 U.S. Tax Ct. LEXIS 212;
March 26, 1953, Promulgated
Decision will be entered for respondent.
Petitioner is a national association composed of individual motorists, automobile clubs, state associations comprised of five or more automobile clubs, and commercial vehicle organizations. Petitioner performs some activities of a civic nature, notably in the field of traffic safety and motor vehicle legislation.…
2Cases cited17 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
- Chattanooga Automobile Club v. Commissioner of Internal Revenue. Warren Automobile Club, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Keystone Automobile Club v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Associated Industries v. CommissionerUnited States Tax Court · 1946
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