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DURHAM MERCHANT'S ASS'N v. UNITED STATES

34 F.Supp. 71 (1940)

DURHAM MERCHANT'S ASS'N v. UNITED STATES.

District Court, M. D. North Carolina, Durham Division.

August 9, 1940.

Attorney(s) appearing for the Case

Albert W. Kennon, Jr., of Durham, N. C., for plaintiff.

Carlisle W. Higgins, U. S. Atty., and Bryce R. Holt, Asst. U. S. Atty., both of Greensboro, N. C., for defendant.

HAYES, District Judge.

The sole question presented in this case is whether the taxpayer is exempt from income taxes as a "business league" within the meaning of Section 103(7) of the Revenue Act of 1932 and succeeding Revenue Acts, 26 U.S.C.A. Int.Rev.Code, § 101(7), and the Regulations applicable thereto.1

The plaintiff claims it is exempted as a business league, while the Commissioner determined that it was not a business...

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