Associated Industries v. Commissioner
United States Tax Court
Petitioner is an association of employers. Its primary purpose was to advance and maintain the "open shop" principle in industry. Held, under the facts, petitioner is a business league and, as such, is exempt from paying income taxes by virtue of section 101 (7) of the Internal Revenue Code.
1Opinion of the Court
OPINION.
Kern, Judge:
The question for decision is whether petitioner is a business league within the meaning of section 101 (7) of the Internal Revenue Code, which provides that “Business leagues, chambers of commerce, real-estate boards, or boards of trade, not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual” shall be exempt from taxation. The various revenue acts in effect throughout the period here material have contained similar provisions. Although the term “business league” is not defined in the code or the…
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- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- Lorain Avenue Clinic v. CommissionerUnited States Tax Court · 1958
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