Legal Opinion
Smyth v. California State Automobile Ass'n
Court of Appeals for the Ninth Circuit
Decided June 22, 1949No. 12055PublishedCited by 15 opinions
1Opinion of the Court
DENMAN, Chief Judge.
This is an appeal from a judgment denying to Smyth recovery of income taxes for the years 1943 and 1944 from California State Automobile Association, hereafter called the Association, and holding that it is a “club” exempted from income taxation under Section 101(9) of the Income Revenue Code, 26 U.S.C.A. § 101(9), providing :
“Sec. 101. Exemptions from tax on Corporations.
“The following organizations shall be exempt from taxation under this chapter—
“(9) Clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, no part of the net…
2Cases cited4 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
- Koon Kreek Klub v. ThomasCourt of Appeals for the Fifth Circuit · 1939
3Cited by15 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
- Automobile Club of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Chattanooga Automobile Club v. Commissioner of Internal Revenue. Warren Automobile Club, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
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