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UNITED STATES v. OKLAHOMA CITY RETAILERS ASSOCIATION

No. 7432.

331 F.2d 328 (1964)

UNITED STATES of America, Appellant, v. OKLAHOMA CITY RETAILERS ASSOCIATION, Appellee.

United States Court of Appeals Tenth Circuit.

May 6, 1964.

Attorney(s) appearing for the Case

Michael I. Smith, Atty. Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attorneys, Department of Justice, and B. Andrew Potter, U. S. Atty., on the brief) for appellant.

Roy C. Lytle, of Lytle, Soule & Emery, Oklahoma City, Okl., for appellee.

Before BREITENSTEIN, HILL and SETH, Circuit Judges.

HILL, Circuit Judge.

Appellee, Oklahoma City Retailers Association, brought this action in the court below against appellant, United States of America, to recover federal income taxes paid by it pursuant to a deficiency assessment. The appeal is from a judgment, entered upon a jury's answers to special interrogatories, in favor of appellee. The question presented is whether appellee is exempt from federal income taxation as a "business league" within the meaning of...

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