UNITED STATES JUNIOR CHAMBER OF COMMERCE v. UNITED STATES

No. 125-62.

334 F.2d 660 (1964)

The UNITED STATES JUNIOR CHAMBER OF COMMERCE v. The UNITED STATES.

United States Court of Claims.

July 17, 1964.


Attorney(s) appearing for the Case

Carl D. Hall, Jr., Tulsa, Okl., for plaintiff.

Joseph P. Spellman, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant; Edward S. Smith, Lyle M. Turner, and Theodore D. Peyser, Jr., Washington, D. C., were on the brief.

Before JONES, Senior Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.


JONES, Senior Judge.

This is a suit by The United States Junior Chamber of Commerce to recover $747.89 as alleged erroneously assessed withholding and F.I.C.A. taxes,1 together with interest thereon, for the years 1959 and 1960. The principal issue for our determination is the applicability, under the facts of this case, of the exclusionary rule contained in § 119 of the Internal Revenue Code of 1954.

Plaintiff is a nonprofit...

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