Better Business Bureau v. United StatesAnnotate this Case
326 U.S. 279 (1945)
U.S. Supreme Court
Better Business Bureau v. United States, 326 U.S. 279 (1945)
Better Business Bureau of Washington, D.C., Inc. v. United States
Argued October 19, 1945
Decided November 13, 1945
326 U.S. 279
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. 326 U. S. 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. 326 U. S. 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.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.