Oklahoma Cattlemen's Association, Inc. v. United States

MEMORANDUM OPINION

DAUGHERTY, Judge.

Plaintiff is an exempt organization under the provisions of 26 U.S.C.A. § 501 (c) (5). 1 In 1960, Standard Life and Accident Insurance Company wrote a master insurance policy under which health, accident and life insurance coverage would be provided to consenting members of the association which Plaintiff represents. The policy was issued to Plaintiff and many of its members paid premiums and became insured under its provisions. Plaintiff paid no part of the premiums but rather received a rebate on the premiums paid by its members in the amount of five…