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EVANSTON-NORTH SHORE BOARD OF REALTORS v. UNITED STATES

No. 117-61.

320 F.2d 375 (1963)

EVANSTON-NORTH SHORE BOARD OF REALTORS v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied October 11, 1963.

Attorney(s) appearing for the Case

Theodore A. Groenke, Chicago, Ill., for plaintiff. Edward H. McDermott, Richard E. Murphy, Jr. and Frank M. Covey, Jr., Chicago, Ill., were on the briefs.

George Willi, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.

Before WHITAKER, Acting Chief Judge, REED, Justice (Ret.), sitting by designation, and LARAMORE, DURFEE and DAVIS, Judges.

REED, Justice (Ret.).

Plaintiff brings this action for an income tax refund for the fiscal year ending June 30, 1959. It claims that, as a real estate board, it is exempt from the payment of income taxes under § 501(c) (6) of the Internal Revenue Code of 1954, 26 U.S.C. § 501(c) (6) (1958 ed.), which confers an exemption upon:

"(6) Business leagues, chambers of commerce, real estate boards, or boards of trade, not organized for profit and...

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