Legal Opinion
Evanston-North Shore Board of Realtors v. United States
United States Court of Claims
Decided July 12, 1963No. 117-61PublishedCited by 25 opinions
1Opinion of the Court
Reed, Justice {Ret.),
sitting by designation, delivered the opinion of the court:
Plaintiff brings this action for an income tax refund for the fiscal year ending June 30,1959. It claims that, as a real estate board, it is exempt from the payment of income taxes under § 501(c) (6) of the Internal Revenue Code of 1954, 26 U.S.C. § 501 (c) (6) (1958 ed.), which confers an exemption upon:
“(6) 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…
2Cases cited22 opinions
- Helvering v. WinmillSupreme Court of the United States · 1938
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
- Associated Industries v. CommissionerUnited States Tax Court · 1946
17 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Fides Publishers Ass'n v. United StatesDistrict Court, N.D. Indiana · 1967
- Carolinas Farm & Power Equipment Dealers Association, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1983
- Associated Master Barbers & Beauticians, Inc. v. CommissionerUnited States Tax Court · 1977
- Contracting Plumbers Cooperative Restoration Corporation v. United StatesCourt of Appeals for the Second Circuit · 1974
20 more not listed; retrieve them via the Exa API.