Fleming v. Reinecke’s Empirical Analysis
52 F.2d 449 · 1931
Citation profile
12 federal appellate · 2 district ·
How this case has been cited
Cited by 16 later decisions — most recently July 1970
12 federal appellate · 2 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 872
Relies on Bankers' Club of America, Inc. v. United States · Cosmos Club v. United States · Aldine Club v. United States · Chemists' Club v. United States · Boyle Valve Co. v. United States
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Sec. 101.24 Determination of Character of Club. — The purposes and activities of a club or organization and not its name determine its character for the purpose of the tax. Every club or organization having social, athletic, or sporting features is presumed to be included within the meaning of the phrase ‘any social, athletic, or sporting club or organization’, until the contrary has been proved, and the burden of proof is upon it. Every such club or organization, therefore, unless it falls within the express exemption of the Code (see section 101.30), must collect, return, and pay over the tax imposed by the Code, unless and until it has satisfied the Commissioner of Internal Revenue that it is not in fact ‘social, athletic, or sporting’ within the meaning of the Code, and as defined in these regulations. If any such club or organization claims that it is not in fact, ‘social, athletic, or sporting,’ it shall submit to the collector a copy of its charter or constitution and by-laws, together with a statement showing its actual purposes, activities, practices, and facilities, the character of its expenditures and such other evidence as may be requested. Upon consideration of the evidence submitted the collector will determine, if he can do so, whether or not such club or organization comes within the provisions of the Code. * * * Collectors will keep a list of all clubs and organizations held not to be ‘social, athletic, or sporting’ clubs and organizations, to the end that ”
1 later decision quote this exact passage · from the majority““Determination of character of club.— The Act includes not only ‘clubs’ but also ‘organizations’ of a social, athletic, or sporting character. The purposes and activities of a club and not its name determine its character for the purpose of the tax. Every club or organization having social, athletic, or sporting features is presumed to be included within the meaning of the phrase, ‘any social, athletic, or sporting club or organization,’ until the contrary has been,proved, and the burden of proof is upon it. Every such club or organization, therefore, unless it falls within the express exemption of the Act (see art. 38), must collect, return, and pay over the tax imposed by the Act,, unless and until it has satisfied the Commissioner of Internal Revenue that it is not in fact ‘social, athletic, or sporting’ within the meaning of the Act and as defined in these regulations. * * * ””
1 later decision quote this exact passage · from the majoritye.g. Krug v. Rasquin
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.