Legal Opinion
American Plywood Association v. United States
District Court, W.D. Washington
Decided June 16, 1967No. 3331PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM DECISION
BOLDT, District Judge.
In this civil suit the American Plywood Association, a non-profit Washington corporation formerly named Douglas Fir Plywood Association, seeks refund of federal income taxes for the year 1961 which are alleged to have been erroneously assessed and collected in the amount of $292,391.71. Jurisdiction of this court is based upon 28 U.S.C. § 1346.
Plaintiff is a trade association of softwood plywood manufacturers to which, from its organization in 1936 until 1960, the Internal Revenue Service (hereafter IRS) granted tax exemption as a qualified “business…
2Cases cited12 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
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3Cited by8 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Southern Hardwood Traffic Association v. United StatesDistrict Court, W.D. Tennessee · 1968
- MIB, Inc. v. CommissionerUnited States Tax Court · 1983
- Mib, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1984
- Bluetooth Sig Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2010
3 more not listed; retrieve them via the Exa API.