GENERAL CONTRACTORS' ASS'N v. UNITED STATES

No. 10658.

202 F.2d 633 (1953)

GENERAL CONTRACTORS' ASS'N OF MILWAUKEE v. UNITED STATES.

United States Court of Appeals, Seventh Circuit.

March 11, 1953.


Attorney(s) appearing for the Case

Herman M. Knoeller, Milwaukee, Wis., Truman Q. McNulty, Milwaukee, Wis., of counsel, for appellant.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Harvey M. Spear, Sp. Assts. to Atty. Gen., Timothy T. Cronin, U. S. Atty., Milwaukee, Wis., Charles S. Lyon, Asst. Atty. Gen., Robert N. Anderson and Maurice P. Wolk, Sp. Assts. to Atty. Gen., for appellee.

Before MAJOR, Chief Judge, and DUFFY and SWAIM, Circuit Judges.


SWAIM, Circuit Judge.

This is an appeal from a judgment of the District Court dismissing the plaintiff's claim for the refund of corporate income and declared value excess profits taxes for the years 1945 through 1948.

The plaintiff, General Contractors' Association of Milwaukee, claims exemption from taxation under Section 101(7) of the Internal Revenue Code, 26 U.S.C.A. § 101(7). This section of the Code provides exemption for "Business leagues, chambers...

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