Legal Opinion
American Fishermen's Tuna Boat Ass'n v. Rogan
District Court, S.D. California
Decided July 13, 1943No. Civ. 169PublishedCited by 7 opinions
1Opinion of the Court
HOLLZER, District Judge.
This is a suit to recover income and excess profits taxes paid by plaintiff for the years 1933 and 1936 to 1940, inclusive. It is asserted that these taxes have been collected illegally and that refund thereof has been refused by the Commissioner of Internal Revenue.
As stated by counsel for the government, but one issue is involved. That question is whether during the years mentioned the activities of the plaintiff were of such a character as to constitute it an organization of the kind or type designated in the Revenue Acts as a business league.
The cause has been…
2Cases cited15 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Palmer v. CommissionerSupreme Court of the United States · 1937
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3Cited by7 opinions
- Southern Hardwood Traffic Association v. United StatesDistrict Court, W.D. Tennessee · 1968
- American Automobile Ass'n v. CommissionerUnited States Tax Court · 1953
- American Institute of Interior Designers v. United StatesDistrict Court, N.D. California · 1962
- National Chiropractic Ass'n v. BirminghamDistrict Court, N.D. Iowa · 1951
- American Auto. Asso. v. CommissionerUnited States Tax Court · 1953
2 more not listed; retrieve them via the Exa API.