AMERICAN WOMEN BUYERS CLUB, INC. v. UNITED STATES


235 F.Supp. 668 (1963)

AMERICAN WOMEN BUYERS CLUB, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

November 29, 1963.


Attorney(s) appearing for the Case

Hess, Mela, Segall, Popkin & Guterman, New York City, for plaintiff. Abraham S. Guterman, Allan Ditchik, New York City, of counsel.

Robert M. Morgenthau, U. S. Atty., Southern Dist. of New York, for defendant. Robert Arum, Asst. U. S. Atty., of counsel.


LEVET, District Judge.

This is a suit to recover $1,540.38 in refund of federal income taxes paid by the plaintiff-taxpayer, American Women Buyers Club, Inc. (hereinafter taxpayer) for the calendar year 1961. The "taxpayer's" claim is based upon its allegation that it is exempt from federal income tax pursuant to Section 501(c) (4), Int.Rev.Code of 1954, as a civic organization "not organized for profit but operated exclusively for the promotion of social welfare...

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