Keystone Automobile Club v. Commissioner of Internal Revenue.
1950.C03.40147 181 F.2D 402
-
- $0.99
-
- $0.99
Publisher Description
The question in this case is whether the Keystone Automobile Club must pay federal income taxes for the year 1943. The Club says that it does not have income. It also says that it is exempt under Section 101(9) of the Internal Revenue Code, 26 U.S.C.A. § 101(9). The wording of this section will be discussed later. The Commissioners assertion of tax liability was upheld by the Tax Court. The taxpayer seeks a reversal of that decision here.