Better Business Bureau v. United States, 326 U.S. 279 (1945)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Better Business Bureau v. United States, 326 U.S. 279 (1945)
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Better Business Bureau of Washington, D.C., Inc. v. United States No. 52 Argued October 19, 1945 Decided November 13, 1945 326 U.S. 279
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE DISTRICT OF COLUMBIA
Syllabus
1. A Better Business Bureau, an important if not the primary object of which is to promote not only an ethical, but also a profitable, business community, held not exempt from social security taxes as a corporation "organized and operated exclusively for scientific or educational purposes" within the meaning of § 811(b)(8) of the Social Security Act. P. 282.
This conclusion is supported by the legislative history of § 811(b)(8) of the Social Security Act and by applicable administrative regulations.
2. Liberal construction of a statute does not mean that words and phrases may be given unusual or tortured meanings unjustified by legislative intent, or that express limitations on exemptions may be ignored. P. 283. 79 U.S.App.D.C. 380, 148 F.2d 14, affirmed.
Certiorari, 325 U.S. 844, to review a judgment which affirmed a summary judgment for the United States in a suit for a refund of social security taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Better Business Bureau v. United States, 326 U.S. 279 (1945) in 326 U.S. 279 326 U.S. 280. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=F1UINWM5CI6TUHL.
MLA: U.S. Supreme Court. "Syllabus." Better Business Bureau v. United States, 326 U.S. 279 (1945), in 326 U.S. 279, page 326 U.S. 280. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=F1UINWM5CI6TUHL.
Harvard: U.S. Supreme Court, 'Syllabus' in Better Business Bureau v. United States, 326 U.S. 279 (1945). cited in 1945, 326 U.S. 279, pp.326 U.S. 280. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=F1UINWM5CI6TUHL.
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