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RETAIL CREDIT ASS'N OF MINNEAPOLIS v. UNITED STATES

No. 3805.

30 F.Supp. 855 (1938)

RETAIL CREDIT ASS'N OF MINNEAPOLIS v. UNITED STATES.

District Court, D. Minnesota, Fourth Division.

June 30, 1938.

Attorney(s) appearing for the Case

Alfred W. Bowen, of Minneapolis, Minn., for plaintiff.

Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., for the United States.

JOYCE, District Judge.

This case is a suit for refund of Federal corporate income taxes, excess profits taxes and penalties in the sum of $306.11 paid by the plaintiff, Retail Credit Association of Minneapolis, for the years of 1933 to 1936, inclusive. The claim is based upon the assertion that the taxpayer is a "Business League" and therefore, under the provisions of Section 101(7) of the Revenue Act of 1934 as amended...

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