MOBILE ARTS AND SPORTS ASSOCIATION v. UNITED STATES

Civ. A. No. 1641.

148 F.Supp. 311 (1957)

MOBILE ARTS AND SPORTS ASSOCIATION, Inc., a corporation, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court S. D. Alabama, S. D.

January 31, 1957.


Attorney(s) appearing for the Case

T. K. Jackson, Jr., and John W. McConnell, Jr., of Armbrecht, Jackson, McConnell & DeMouy, Mobile, Ala., for plaintiff.

Ralph Kennamer, U. S. Atty., Mobile, Ala., Robert H. Showen, Atty., Dept. of Justice, Washington, D. C., for defendant.


THOMAS, District Judge.

This suit is for refund of federal income taxes paid by plaintiff for the fiscal years 1952, 1954, and 1955, after plaintiff's claimed exemption was denied. The legal issues involved are the same for all three years. Plaintiff claims income tax exemption as an educational corporation, or as a civic organization, or both. The government rejects these contentions, and further answers that if it should be shown the taxpayer is an educational corporation...

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