United States Supreme Court Cases & Opinions

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

No. 52

Argued October 19, 1945

Decided November 13, 1945

326 U.S. 279

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. 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

Page 326 U. S. 280

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.