Legal Opinion
Cng Transmission Management Veba v. United States
Court of Appeals for the Federal Circuit
Decided December 14, 2009No. 2009-5025PublishedCited by 4 opinions
1Opinion of the Court
MAYER, Circuit Judge.
CNG Transmission Management VEBA (“CNG”) appeals the judgment of the United States Court of Federal Claims holding that a voluntary employees’ beneficiary association (“VEBA”) may not avoid the limitation on exempt function income in 26 U.S.C. § 512(a)(3)(E)(i) by allocating investment income to the payment of mem ber benefits. See CNG Transmission Mgmt. VEBA v. United States, 84 Fed.Cl. 327 (2008). We affirm.
BACKGROUND
The relevant facts are not in dispute. CNG is a VEBA organized under section 501(c)(9) of the Internal Revenue Code. It was established by Consolidated…
2Cases cited12 opinions
- Singleton v. WulffSupreme Court of the United States · 1976
- Brown v. GardnerSupreme Court of the United States · 1994
- Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991
- Murakami v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Old Stone Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Bartels Trust for Benefit of Cornell University Ex Rel. Bartels v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Beres v. United StatesUnited States Court of Federal Claims · 2011
- Sanders v. Kohler Co.Court of Appeals for the Eighth Circuit · 2011
- Northrop Corp. Employee Insurance Benefit Plans Master Trust v. United StatesUnited States Court of Federal Claims · 2011