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SPOKANE MOTORCYCLE CLUB v. UNITED STATES

August 9, 1963

SPOKANE MOTORCYCLE CLUB, a corporation, Plaintiff,
v.
UNITED STATES of America, Defendant



The opinion of the court was delivered by: POWELL

This is an action by the plaintiff for a refund of income taxes, penalties and interest. The plaintiff claims that it is a nonprofit, charitable corporation and as such is exempt from Federal income taxes. This is disputed by the defendant.

The plaintiff was incorporated in the State of Washington October 1, 1947, as a charitable, nonprofit corporation, under the state statutes permitting such incorporation. The documents filed with the state and county recite that the Spokane Motorcycle Club, Inc. was organized for educational, charitable and benevolent purposes for the establishment and maintenance of a social club and for the purpose of assisting in advancement and scientific development in the field of motorcycling. Plaintiff filed a Tax Form No. 1120 for the tax year 1960, in which the tax was fixed at $ 247.59. An assessment against the plaintiff was made on November 11, 1961, for the following: Tax $ 247.59 Penalty 61.90 Interest 9.56 $ 319.05

19630809

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