Legal Opinion
Disabled American Veterans v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided September 30, 1991No. 90-1841PublishedCited by 36 opinions
1Opinion of the Court
RALPH B. GUY, Jr., Circuit Judge.
The Commissioner of Internal Revenue (CIR) appeals an adverse judgment of the United States Tax Court, finding that Disabled American Veterans (DAV), a tax-exempt organization, did not have tax deficiencies over the ten-year period, 1974-85.
CIR raises two issues on appeal: whether monies received by DAV from other organizations for the use of names from DAV’s donor list are excludable from unrelated business taxable income (UBTI) as royalties, pursuant to 26 U.S.C. § 512(b)(2); and whether the Tax Court correctly rejected the Commissioner’s argument that…
2Cases cited17 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. International Building Co.Supreme Court of the United States · 1953
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
12 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- RecoverEdge L.P. v. PentecostCourt of Appeals for the Fifth Circuit · 1995
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Ossman v. Diana Corp.District Court, D. Minnesota · 1993
- Pettibone Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1994
- Sierra Club Inc. v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
31 more not listed; retrieve them via the Exa API.