Legal Opinion
Garden Homes Co. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 30, 1933No. 4868PublishedCited by 16 opinions
1Opinion of the CourtSparks, Circuit Judge
(after stating the facts as above).
It is contended by petitioner that it is exempt from Federal income taxation because it is (1) a domestic building and loan association; (2) a co-operative purchasing agent; (3) a municipal agency; or (4) a civic organization not operated for profit.
Under the laws of Wisconsin the organization of building and loan associations is authorized under chapter 215, Statutes 1931. This is an entirely different statute from the .one under which petitioner is organized, and the two are in no way connected or related. The requirements and the scheme of regulation of…
2Cases cited14 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Brewster v. GageSupreme Court of the United States · 1930
- South Carolina v. United StatesSupreme Court of the United States · 1905
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Sunset Scavenger Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
- United States v. Pickwick Electric Membership Corp.Court of Appeals for the Sixth Circuit · 1946
- United Grocers, Ltd. v. United StatesDistrict Court, N.D. California · 1960
- Commissioner of Internal Revenue v. Lake Forest, Inc.Court of Appeals for the Fourth Circuit · 1962
11 more not listed; retrieve them via the Exa API.