1. Home
  2. Browse Decisions
  3. F.2d
  4. 37 F.2d
  5. 37 F.2d 880 (1930)
 

NORTHWESTERN JOBBERS' CREDIT BUREAU v. COM'R OF INT. REV.

No. 8648.

37 F.2d 880 (1930)

NORTHWESTERN JOBBERS' CREDIT BUREAU v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

January 10, 1930.

Attorney(s) appearing for the Case

Cleon Headley, of St. Paul, Minn. (Guy Chase and Kellogg, Morgan, Chase, Carter & Headley, all of St. Paul, Minn., on the brief), for appellant.

Barham R. Gary, Sp. Asst. to the Atty. Gen. (J. Louis Monarch, Sp. Asst. to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and John G. Harlan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before VAN VALKENBURGH and GARDNER, Circuit Judges, and MUNGER, District Judge.

MUNGER, District Judge.

This appeal is taken from a decision by the United States Board of Tax Appeals (Northwestern Jobbers' Credit Bureau, 14 B. T. A. 362) determining the amount of tax due from the appellant for the fiscal year ending June 30, 1926. In that case it was decided that the appellant was not an exempt corporation within the provisions of section 231(7) of the Revenue Act of 1926 (26 U. S. Code § 982 [26 USCA § 982(7)]).

This appeal...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases