Legal Opinion

Canton Police Benevolent Association of Canton, Ohio v. United States

Court of Appeals for the Sixth Circuit

Decided June 7, 1988No. 87-3230PublishedCited by 13 opinions

1Opinion of the Court

BAILEY BROWN, Senior Circuit Judge.

The Canton Police Benevolent Association of Canton, Ohio (“Association”) brought this action in the United States District Court for the Northern District of Ohio seeking a refund of $3,367.02 in federal income taxes for the years 1981 through 1984. The Association alleged that the Internal Revenue Service (“IRS”) improperly revoked its status as a tax-exempt organization under Section 501(c)(9) of the Internal Revenue Code. In addition, the Association moved for its attorney’s fees under Rule 11 of the Federal Rules of Civil Procedure, alleging that the…

2Cases cited10 opinions

  1. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  2. Bob Jones University v. United StatesSupreme Court of the United States · 1983
  3. National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
  4. Dixon v. United StatesSupreme Court of the United States · 1965
  5. Dickman v. CommissionerSupreme Court of the United States · 1984

5 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Lima Surgical Associates, Inc., Voluntary Employees' Beneficiary Association Plan Trust, Huntington National Bank, Trustee v. The United StatesCourt of Appeals for the Federal Circuit · 1991
  2. United States v. MabryCourt of Appeals for the Sixth Circuit · 2008
  3. Clark Equipment Co., Inc. v. BowmanCourt of Appeals of Kentucky · 1988
  4. Host Marriott Corp. v. United StatesDistrict Court, D. Maryland · 2000
  5. Edwards v. Texas-New Mexico Power CompanyDistrict Court, N.D. Texas · 2003

8 more not listed; retrieve them via the Exa API.

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