Legal Opinion
Professional Insurance Agents of Michigan v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 26, 1984No. 82-1591PublishedCited by 44 opinions
1Opinion of the Court
MORTON, Chief District Judge.
Professional Insurance Agents of Michigan (PIA), is a trade association exempt from federal income taxation as a “business league” under Section 501(c)(6) of the Internal Revenue Code of 1954. PIA was formed in 1937, incorporated as a non-profit corporation under the laws of Michigan in 1956, and received an Internal Revenue Service ruling that it qualified as an exempt organization in 1958. PIA’s Articles of Incorporation describe its objectives as follows:
The object of this Association shall be to maintain and extend the American Agency System, which system is…
2Cases cited3 opinions
- Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Anna J. McDowell v. Abraham A. Ribicoff, Secretary of Health, Welfare and EducationCourt of Appeals for the Third Circuit · 1961
3Cited by44 opinions
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Clara Blanche Berryhill v. Donna E. Shalala, Secretary of Health and Human Services, 1Court of Appeals for the Sixth Circuit · 1993
- Water Quality Association Employees' Benefit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- The Brook, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Illinois Association of Professional Insurance Agents, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
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