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FAMILY AID ASS'N, ETC. v. UNITED STATES

No. 44488.

36 F.Supp. 1017 (1941)

FAMILY AID ASS'N OF UNITED HOUSE OF PRAYER FOR ALL PEOPLE v. UNITED STATES.

Court of Claims.

March 3, 1941.

Attorney(s) appearing for the Case

Howe P. Cochran, of Washington, D. C. (Margaret F. Luers, of Washington, D. C., on the brief), for plaintiff.

Elizabeth B. Dairs, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, BOOTH, and GREEN, Judges.

WHITAKER, Judge.

The plaintiff sues to recover income taxes for the years 1931, 1932, and 1934 on the ground that it is exempt under the terms of section 103 of the Revenue Act of 1928 (45 Stat. 791, 812), and the same section of the Revenue Act of 1932 (47 Stat. 169, 193, 26 U.S.C.A.Int.Rev.Code, § 101). These sections provide that the following organizations, among others, are exempt from taxation:

"(3) Fraternal beneficiary societies, orders, or associations...

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