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Wilmette Park Dist. Vs. Campbell

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  • US Supreme Court
  • Dec 12, 1949

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26 entries 1 linked 25 unlinked
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  1. Helvering Vs. Gerhardt US Supreme Court · May 23, 1938
    Relied / Followed
  2. U.S. 411 (1949) U.S. Supreme Court Wilmette Park Dist. v. Campbell
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  3. U.S. 411 (1949) Wilmette Park District v. Campbell
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  4. that admissions to such activities are not, for that reason, outside the admissions tax scheme. Exmoor Country Club v. United
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  5. even though States were not expressly indicated as subjects of tax. See concurring opinion in New York v. United
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  6. States, 326 U. S. 572 , 326 U. S. 584 and n. 3 (1946). And in Allen v. Regents
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  7. Cf. Helvering v. Winmill
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  8. is prerequisite, as it was at petitioner's beach, to both admission to and use of a specific area. Chimney Rock Co. v. United
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  9. Twin Falls Natatorium v. United
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  10. federal admissions tax statute is not controlled by the characterization of petitioner's fee by local law. Cf. Morgan v. Commissioner
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  11. of admissions tax levied in connection with an activity of a state instrumentality was before this Court in Allen v. Regents
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  12. and in the performance of a governmental function. The Allen decision followed soon after Helvering v. Gerhardt
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  13. the tax in order to maintain the volume of its revenues and the availability of its benefits. Cf. Metcalf & Eddy v. Mitchell
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  14. a). Compare Exmoor Country Club v. United
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  15. United States v. Koller
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  16. Dashow v. Harrison
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  17. See Huguenot Yacht Club v. United
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  18. U.S. Supreme Court Wilmette Park Dist. v. Campbell
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  19. Wilmette Park District v. Campbell
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  20. Exmoor Country Club v. United
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  21. New York v. United
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  22. Allen v. Regents
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  23. Chimney Rock Co. v. United
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  24. Cf. Morgan v. Commissioner
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  25. Cf. Metcalf & Eddy v. Mitchell
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  26. Compare Exmoor Country Club v. United
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