GARDEN HOMES CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4868.

64 F.2d 593 (1933)

GARDEN HOMES CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

March 30, 1933.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Paul D. Miller, Sp. Assts. to Atty. Gen., and William H. Riley, Jr., and Walter Gellhorn, Department of Justice, both of Washington, D. C., for respondent.

Maxwell H. Herriott and Malcolm K. Whyte, both of Milwaukee, Wis., for petitioner.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.


SPARKS, Circuit Judge (after stating the facts as above).

It is contended by petitioner that it is exempt from Federal income taxation because it is (1) a domestic building and loan association; (2) a co-operative purchasing agent; (3) a municipal agency; or (4) a civic organization not operated for profit.

Under the laws of Wisconsin the organization of building and loan associations is authorized under chapter 215, Statutes 1931. This is an entirely different...

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