Legal Opinion
Clarence Labelle Post No. 217, Veterans of Foreign Wars of the United States v. United States
Court of Appeals for the Eighth Circuit
Decided July 14, 1978No. 77-1550PublishedCited by 27 opinions
1Opinion of the Court
BRIGHT, Circuit Judge.
The Internal Revenue Service (IRS) appeals from a summary judgment in favor of Clarence LaBelle Post No. 217, Veterans of Foreign Wars of the United States (Taxpayer), in an action for refund of taxes. The issue in this case is whether income from bingo games conducted by Taxpayer should be subject to the unrelated business income tax imposed by sections 511-513 of the Internal Revenue Code, 26 U.S.C. §§ 511-513 (1970). We reverse and remand.
An organization exempt from taxation under section 501 of the Internal Revenue Code may be required to pay a tax on income derived…
2Cases cited3 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Smith-Dodd Businessman's Asso. v. CommissionerUnited States Tax Court · 1975
- Greene County Medical Society Foundation v. United StatesDistrict Court, W.D. Missouri · 1972
3Cited by27 opinions
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Professional Ins. Agents v. CommissionerUnited States Tax Court · 1982
- Carolinas Farm & Power Equipment Dealers Association, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1983
- Carle Foundation, an Illinois Not for Profit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1980
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