Legal Opinion
Pittsburgh Press Club v. United States
Court of Appeals for the Third Circuit
Decided April 24, 1978No. 77-1721PublishedCited by 100 opinions
1Opinion of the Court
OPINION OF THE COURT
GARTH, Circuit Judge.
This case, involving the Pittsburgh Press Club’s action for an income tax refund, comes before us for the second time. Because crucial findings of fact made by the district court were based on inadmissible evidence, we must once again reverse.
I
The Pittsburgh Press Club (PPC or the Club), organized in 1885 under the laws of Pennsylvania, and reactivated in 1955, ap plied in 1956 for a federal income tax exemption as a social club. In 1959 the Internal Revenue Service (IRS) granted the exemption pursuant to IRC § 501(c)(7), which exempts from federal…
2Cases cited22 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Union Carbide Corporation v. Ever-Ready Incorporated, a Corporation, and Mark Gilbert, an IndividualCourt of Appeals for the Seventh Circuit · 1976
- E. I. DuPont De Nemours & Co. v. Yoshida International, Inc.District Court, E.D. New York · 1975
- The Standard Oil Company, a Corporation and Sohio Petroleum Company, a Corporation v. Standard Oil Company, a CorporationCourt of Appeals for the Tenth Circuit · 1958
- McGlotten v. ConnallyDistrict Court, District of Columbia · 1972
17 more not listed; retrieve them via the Exa API.
3Cited by100 opinions
- In re Japanese Electronic Products Antitrust LitigationCourt of Appeals for the Third Circuit · 1983
- Keith v. VolpeCourt of Appeals for the Ninth Circuit · 1988
- Brokerage Concepts v. US Healthcare Inc (Part II)Court of Appeals for the Third Circuit · 1998
- Schering Corporation v. Pfizer Inc. And Ucb Pharma, Inc.Court of Appeals for the Second Circuit · 1999
- Jenkins v. Red Clay Consolidated School District Board of EducationCourt of Appeals for the Third Circuit · 1993
95 more not listed; retrieve them via the Exa API.