1. Home
  2. Browse Decisions
  3. T.C.
  4. 37 T.C.
  5. 37 T.C. 909 (1962)
 

AFFILIATED GOVERNMENT EMPLOYEES' DISTRIBUTING COMPANY v. COMMISSIONER

Docket No. 84190.

37 T.C. 909 (1962)

AFFILIATED GOVERNMENT EMPLOYEES' DISTRIBUTING COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 12, 1962.

Attorney(s) appearing for the Case

Charles J. Leighton, Jr., Esq., and Edward L. Butterworth, Esq., for the petitioner.

John O. Hargrove, Esq., for the respondent.

Respondent determined deficiencies in petitioner's income tax for the fiscal year ended June 30, 1956, in the amount of $26,718.64 and for the fiscal year ended June 30, 1957, in the amount of $46,188.48.

The sole issue is whether so-called membership fees received by petitioner from its new members during the fiscal years ended June 30, 1956, and June 30, 1957, constitute taxable income.

FINDINGS OF FACT.

The facts stipulated by the parties are...

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