City of Bethel, Alaska v. United States
United States Court of Appeals for the Ninth Circuit
594 F.2d 1301 (1979)
- Written by Daniel Clark, JD
Facts
Bethel, Alaska (city) (plaintiff) prohibited all local alcohol sales except those made by Community Liquor Sales, Inc. (CLS) (plaintiff). Three members of the Bethel city council comprised the board of trustees that managed CLS. The city essentially controlled CLS, although CLS was a distinct legal entity from the city. CLS retained its profits until its dissolution. Upon dissolution, CLS distributed its assets to the city. The city sued the United States government (defendant) for a tax refund of the income taxes CLS paid before its dissolution. The district court ruled that CLS’s revenues were exempt from tax under § 115 of the Internal Revenue Code (code) and ordered the refund. The government appealed.
Rule of Law
Issue
Holding and Reasoning (Anderson, J.)
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