INDIANA RETAIL HARDWARE ASSOCIATION v. UNITED STATES

No. 91-60.

366 F.2d 998 (1966)

INDIANA RETAIL HARDWARE ASSOCIATION, INC. v. The UNITED STATES.

United States Court of Claims.

October 14, 1966.


Attorney(s) appearing for the Case

E. Edward Stephens, Washington, D. C., for plaintiff.

Sheldon P. Migdal, Washington, D. C., and Asst. Atty. Gen., Mitchell Rogovin, for defendant, Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, WHITAKER, Senior Judge, and DURFEE, DAVIS and COLLINS, Judges.


OPINION

WHITAKER, Senior Judge.

Plaintiff, Indiana Retail Hardware Association, Inc. (hereinafter referred to as the Association), brings this suit for the recovery of income taxes paid by it for the years 1954, 1955 and 1956. It claims that during this period it was a "business league * * * not organized for profit and no part of the net earnings of which inure[d] to the benefit of any private shareholder or individual...

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