1. Home
  2. Browse Decisions
  3. U.S.
  4. 367 U.S.
  5. 367 U.S. 687 (1961)
 

AMERICAN AUTOMOBILE ASSN. v. U. S.

No. 288.

367 U.S. 687 (1961)

81 S.Ct. 1727

6 L.Ed.2d 1109

AMERICAN AUTOMOBILE ASSOCIATION v. UNITED STATES.

Supreme Court of United States.

Decided June 19, 1961.

Attorney(s) appearing for the Case

Fleming Bomar argued the cause for petitioner. With him on the brief was Joseph E. McAndrews.

Assistant Attorney General Oberdorfer argued the cause for the United States. With him on the briefs were former Solicitor General Rankin, Solicitor General Cox and Harry Baum.

MR. JUSTICE CLARK delivered the opinion of the Court.

In this suit for refund of federal income taxes the petitioner, American Automobile Association, seeks determination of its tax liability for the years 1952 and 1953. Returns filed for its taxable calendar years were prepared on the basis of the same accrual method of accounting as was used in keeping its books. The Association reported as gross income only that portion of the total prepaid annual membership dues...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases