Legal Opinion
Guide International Corporation v. United States
Court of Appeals for the Seventh Circuit
Decided November 21, 1991No. 90-2441PublishedCited by 3 opinions
1Opinion of the Court
KANNE, Circuit Judge.
Guide International Corporation is a nonprofit organization whose purpose is to develop data processing products and services, and to provide a forum for the exchange and dissemination of information concerning data processing equipment and systems. In 1971, the Internal Revenue Service determined that Guide was exempt from tax as a nonprofit business league under § 501(c)(6) of the Internal Revenue Code, 26 U.S.C. § 501(c)(6). 1 However, Revenue Ruling 83-164, 1983-2 C.B. 95 put Guide’s tax-exempt status into question. 2 To obtain a binding determination of its…
2Cases cited7 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- A. G. Spalding & Bros. v. EdwardsSupreme Court of the United States · 1923
- Mib, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1984
- Pepsi-Cola Bottlers' Association, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1966
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Richard W. Barber, Personal Representative of the Estate of Barbara W. Reese, Deceased v. John J. Ruth and Lucille A. RuthCourt of Appeals for the Seventh Circuit · 1993
- ABA Retirement Funds v. United StatesCourt of Appeals for the Seventh Circuit · 2014
- Bluetooth Sig Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2010