National Muffler Deals Assn., Inc. Vs. United States

Decided On : Mar-20-1979

Court : US Supreme Court

LAW: the Tariff Act, section 501(c)(6, Statements 2002-2003, section 501(c)(6, Statements 2040, Internal Revenue Code, Internal Revenue Code, the Treasury Regulations

ORG: Inc., U.S. Supreme Court, Inc., National Muffler Deals Assn, Inc., THE UNITED STATES COURT OF APPEALS , Syllabus, Midas International Corporation, the Internal Revenue Code, The District Court, The Court of Appeals, Court, BURGER, C.J., BRENNAN, WHITE, POWELL, REHNQUIST, STEVENS, Court, National Muffler Dealers Association, Inc. (, Association, Midas International Corporation, the Internal Revenue Code, Association, the New York Not-for-Profit Corporation Law, Association, the Association Page 440 U. S. 474 , Association, Treasury Regulation, CFR, the Internal Revenue Service, Association, Association, the Internal Revenue Service, Association, Association, Association, The District Court, Association, Association, The United States Court of Appeals, the Second Circuit, Service, Congress, Association, Association, Pepsi-Cola Bottlers' Assn, the Seventh Circuit, Helvering v. Reynolds Co., Court, Congress, Treasury, the Internal Revenue Code, Congress, South Texas Lumber Co., Government, Association, House, the Senate Finance Committee, the Chamber of Commerce, Committee, Chamber, Emphasis, the Senate Committee on Finance, Chamber, Emphasis, Committee, Chamber, Committee, Congress, Congress, Congress, the Solicitor of Internal Revenue, Congress, the Board of Tax Appeals, Uniform Printing & Supply Co., U.S. 591, Congress, the Chamber of Commerce, Senate, American Plywood Assn, National Leather & Shoe, Chicago Graphic Arts Federation, Inc., Washington State Apples, Inc. v., Association, B The Association, Association, Court, Court, Association, Association, Court, Court, Produce Exchange Stock, Helvering v. Wilshire Oil Page, Court, Association, Congress, Association, Association, Congress, Association, Association, Association, Association, Association, Association, Treasury, Association, Senate, Congress, Association, Court, Senate, the Senate Finance Committee, Association, Association, Association, the Court of Appeals, Association, Association, Association, District Director, Internal Revenue Service, Association, National Muffler Dealers Association, Inc., Association, Association, Association, Chamber, House, Senate, the Committee Reports, New International Dictionary 245, the Solicitor of Internal Revenue, L.O. 1121, Leslie Salt Co., Court, Sales Tax Rulings, the House Committee on Ways and Means, Produce Exchange Stock, Ford, The Department of Commerce, National Associations, Pepsi-Cola Bottlers' Assn, Association, Associated Industries, Court, Congress, the Investment Credit and Limiting, Joint Committee on Internal Revenue Taxation, Franchise Investment Protection Act, Government, the Court of Appeals, the Seventh Circuit, Pepsi-Cola Bottlers' Assn

GPE: United States, U.S., United States, U.S., United States, U.S., the United States, New York, United States, U.S., United States, U.S., United States, United States, U.S., United States v. Moore, Treas, the United States, Cong, CA7, United States, Kansas, United States, United States, U.S., New York, Cong, H.R.Conf, Cong, the United States, United States, Treas, Treas, Treas, Treas, Treas, Treas, the United States, United States, United States, Oklahoma, Cleveland, Wash., MR, United States

DATE: 1979, 1979, November 27, 1978, March 20, 1979, 1954, 1954, 1971, 20-year, annual, 1.501(c)(6)-1 (1978, October 1972, 1974, its fiscal years 1971, 1972, 1973, 1972, more than six months, the 1971 and 1973, the three fiscal years, 11a, 1977, CA7 1966, 1978, 1973, 1967, 1878, a later period, 1948, 1938, October 3, 1913, the present day, H.R. 3321, 2002, 1913, 2003, Oct. 3, 1913, 1919, 45, 1919, 1924, L.O. 1121, 1924, 1925, 1927, 1929, 1928, 1929, 1929, half a century, 1913, 1947, CA7 1942, 83, 1929, 64, 1942, 50 years, 1919, 1966, 45, 1919, 1929, 1969, 1934, 1929, 1939, 1929, 1966, Nov. 8, 1966, 1515, 28228, 1966, 1966, 65-14, 1965, 1913, 1913, today, 1978, 1913, a § 501(c)(6, fiscal years ended November 30, 1971, 1972, 1973, 18a, 1975, 49a, March 28, 1972, 41a, 1977, November 27, 1975, 49a, 1913, 1003, 1938, 1913, 1913, 1916, 1918, 1076, 1921, 1924, 1926, 1928, 1932, 1934, 1936, 1674, 1938, 1954, Nov. 8, 1966, 1515, 1913, 47, 51, 1937, 1121, 1924, 1968, 12 (1956, 1920, 1928, 1927-1928, 1927, 1927, 86, 94, 101, T.D. 6301, 1952, 1934, 1967, 1949, 67-77, 1951-2 Cum, 53, 1955, 1958, 1968-1 Cum, CA7 1966, 67-77, 1964, 1449, 1466, 1946, 1961, 2308, 22 (1966, 28226, 28228, 1966, 56:10-7, 1978-1979, 1976

CARDINAL: 440, 440, 1.5'1(c)(6)-1, one, 565, 845, 473, 26, 1, 2, 1.501(c)(6)-1, 26, one, 3, 4, 6, 475, 6532(a)(1, 26, 6532(a)(1, 565, 845, 846, 1.501(c)(6)-1, 565, 846, 847, 369, 250, 436, 411, 546, 550, 26, 389, 79, 1.501(c)(6)-1, 38, 114, 172, 63d, 38, 172, 9, 10, 518, 275, 280, 9, 251, 33, 445, 280, 12, one, 528, 13, 267, 830, 9, 128, 424, 37, 46, 14, one, two, 15, 16, 17, one, 18, 19, three, 1, 518, 394, only one, 71, 142, 20, 2, 89, 80, 21, 112, 3, 22, 236, 238, 23, 540, one, 389, 1, 2, 290, 3, one, 4, 1, 5, 113, 6, 18, 565, 845, 847, 8, two, 63d, 25, 63d, 26, 9, 39, 766, 231(7, 40, 231(7, 42, 253, 231(7, 43, 282, 231(7, 44, 40, 103(7, 45, 103(7, 47, 101(7, 48, 700, 101(7, 49, 101(7, 52, 481, 101(7, 53, 33, 164, 89, 80, 10, 366, 90, two, only one, 275, 280, 69, 518, 68, 577, 578, 85, 12, 103, 7, 45, 235, 268, 2, 17, 13, 528, 101(7)-1, 101(7)-1, 101(7)-1, 103, 111, 118, 203, 1.501(c)(6)-1, 71, 142, 144, 35, 738, 741, 15, 16, 55-444, 258, 17, 58-294, 244, 18, 68-182, 263, 369, 250, 19, 76-400, 153-154, 61-177, 117, 138, 331, 328, 331, 7, 20, 9-10, 112, 26882-26887, 23, 369, 250

PERSON: Midas, Reg, Midas, J., STEWART, J., JUSTICE BLACKMUN, Midas, Midas, Midas, Midas, Midas, Midas, Midas, Midas, Cert, Midas Muffler, Cert, 4th ed.1968, Midas, Correll, Helvering v. Winmill, Reg, Briefs, Briefs, Regs, Art, III-1 Cum, Bull, T.D. 3746, Bull, Regs, Art, Crooks, Regs, Art, Bingler, Johnson, Pub, Cong, Rul, Bull, Briefs, Fulman, Correll, Midas, Midas, Complaint Exhibit C, Midas, Midas, Midas, Midas, Briefs, J. Seidman, Legislative History, Retailers Credit Assn, III-1 Cum, Bull, Regs, Art, Rul, Bull, Cong, H.R.Rep, Cong, Regs, Art, Regs, Art, Regs, Art, Regs, Art, Regs, Regs, Regs, J. Judkins, Rul, Bull, 138, Bull, Rul, Bull, Rul, Bull, Rul, Bull, Rul, Bull, Rul, Bull, Rul, Bull, Jarecki v. G. D. Searle & Co., Cong, Ann, Midas, JUSTICE STEWART, REHNQUIST, STEVENS, Ante

PERCENT: 440 U. S., 95 U. S. 760, 95 U. S. 763 , about 50%, almost 80%, 21%, 367 U. S. 303 , 367 U. S. 307

LOC: Midas, Midas, Midas, the Southern District

WORK_OF_ART: Black's Law Dictionary 1209, Cartwright, Dear Fellow Midas Dealer

NORP: American, §, F.Supp, American, American, §

ORDINAL: first, first, Second, Third, first, first, First, Second, Seventh, 89th

EVENT: the Twenty-Third Annual Meeting

PRODUCT: I.T. 4053