Legal Opinion
United States v. Community Services, Inc.
Court of Appeals for the Fourth Circuit
Decided May 5, 1951No. 6230PublishedCited by 67 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
Community Services, Inc., (hereinafter called taxpayer) filed employment tax returns under the Federal Insurance Contributions Act, subchapter A of chapter 9 of the Internal Revenue Code, 26 U.S.C.A. § 1400 et seq., for the period July 23, 1945, to December 31, 1947, and paid employment taxes totaling $3,910.16 for this period. Thereafter it filed, in the United States District Court for the Eastern District of South Carolina, a claim for refund on the ground that it was exempt from tax under Section 1426(b)(8) of the Internal Revenue Code, 26 U.S.C.A. § 1426(b)(8). The…
2Cases cited39 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Brewster v. GageSupreme Court of the United States · 1930
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
34 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Danz v. CommissionerUnited States Tax Court · 1952
- The John Danz Charitable Trust v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
62 more not listed; retrieve them via the Exa API.