Automobile Club of Mich. v. Commissioner

Supreme Court of the United States · Decided 1957-06-03

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From the opinion

Mr. Justice Brennan delivered the opinion of the Court. In 1945, the Commissioner of Internal Revenue revoked his 1984 and 1938 rulings exempting the petitioner from federal income taxes, and retroactively applied the revocation to 1943 and 1944. The Commissioner also determined that prepaid membership dues received by the petitioner should be taken into income in the year received, rejecting the petitioner’s…

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