BETTER BUSINESS BUREAU v. JONES

No. 321.

34 F.Supp. 573 (1940)

BETTER BUSINESS BUREAU OF OKLAHOMA CITY, Inc., v. JONES, Collector of Internal Revenue.

District Court, W. D. Oklahoma.

July 19, 1940.


Attorney(s) appearing for the Case

Roy C. Lytle and Henry S. Griffing, both of Oklahoma City, Okl., for plaintiff.

Thomas G. Carney, Atty., Tax Division, Department of Justice, of Washington, D. C., and Geo. H. McElroy, Asst. U. S. Atty., of Oklahoma City, Okl., for defendant.


VAUGHT, District Judge.

This is an action to recover taxes paid under protest to the Collector of Internal Revenue under the Social Security Act.

The plaintiff is an Oklahoma corporation, incorporated under the laws of Oklahoma as an educational nonprofit corporation, without capital stock.

The complaint alleges that the operation of the corporation does not inure to the benefit of any private shareholder or individual; that its expenses are defrayed...

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