Better Business Bureau of Washington, D.C., Inc. v. United States
United States Supreme Court
326 U.S. 279 (1945)
- Written by Daniel Clark, JD
Facts
The Better Business Bureau of Washington, D.C., Inc. (BBB) (plaintiff) was a nonprofit corporation. The BBB’s charter broke down the BBB’s operational goals into five categories: (1) preventing business fraud, (2) fighting business fraud, (3) convincing merchants that misleading customers makes for a worse business environment, (4) educating consumers, and (5) cooperating with various government actors. The BBB paid Social Security taxes under the Social Security Act for several years. The BBB then filed for a refund of those taxes, arguing that it qualified for § 811(b)(8) of the act’s exemption from tax. The government (defendant) denied the BBB’s refund claim, and the BBB sued. The lower courts upheld the denial of the refund, and the BBB appealed to the United States Supreme Court.
Rule of Law
Issue
Holding and Reasoning (Murphy, J.)
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