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What is National Muffler Dealers Tax Exemption Case about?

1. The National Muffler Dealers Association sought tax exemption as a "business league" under Section 501(c)(6) of the Internal Revenue Code for the years 1971-1973. 2. The Association was organized by Midas Muffler dealers concerned about changes at the Midas franchisor. While open to all muffler dealers, its members have always been Midas franchises. 3. The court affirmed the denial of tax exemption, finding that the Association did not benefit a broad "line of business" as required by Treasury regulat

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