American Plywood Association v. United States

267 F. Supp. 830 (1967)

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American Plywood Association v. United States

United States District Court for the Western District of Washington
267 F. Supp. 830 (1967)

Facts

The American Plywood Association (the association) (plaintiff) existed to promote the common business interests of the plywood industry and was instrumental in the significant growth of that industry during the twentieth century. In 1961, members of the association produced more than 92 percent of the plywood manufactured in the United States. Also in 1961, the association increased its membership dues so it could devote more resources to promoting a type of plywood bearing a trademark that only members of the association were permitted to use. None of the association’s advertising mentioned individual members. Among the other services the association provided to its members was quality control. This included the development of commercial standards and inspection and testing processes under which plywood was accorded government approval and gained public acceptance as a building material. The association was an exempt business league under § 501(c)(6) of the Internal Revenue Code. However, the Internal Revenue Service (IRS) (defendant) reexamined and revoked the association’s tax-exempt status in 1963 because it determined the association’s promotional and quality-control services were not exempt activities. The association paid taxes that the IRS alleged were owed and then sued for a refund.

Rule of Law

Issue

Holding and Reasoning (Boldt, J.)

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