1. Home
  2. Browse Decisions
  3. F.2d
  4. 228 F.2d
  5. 228 F.2d 906 (1956)
 

ALLIED TRADES CLUB, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 11687.

228 F.2d 906 (1956)

ALLIED TRADES CLUB, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided January 3, 1956.

Attorney(s) appearing for the Case

Samuel M. Baker, Erie, Pa. (English, Gilson, Baker & Bowler, Erie, Pa., on the brief), for appellant.

Davis W. Morton, Jr., Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before McLAUGHLIN, KALODNER and HASTIE, Circuit Judges.

PER CURIAM.

The Tax Court held that petitioner club cannot be exempted from taxation under Section 101(9) of the Internal Revenue Code of 1939, 26 U.S.C. § 101 (9), as a club "organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private shareholder." Petitioner club meticulously fulfils the Code requirements except that it operates a small members death...

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