Legal Opinion
Mib, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 14, 1984No. 83-1505PublishedCited by 6 opinions
1Opinion of the Court
LEVIN H. CAMPBELL, Chief Judge.
The issue in this appeal by the Commissioner of Internal Revenue is whether appellee MIB, Inc. (“MIB”) was erroneously classified by the United States Tax Court as a tax exempt “business league” under section 501(c)(6) of the Internal Revenue Code, 26 U.S.C. § 501(c)(6). 1 Established as a non-profit corporation by the life insurance industry, MIB provides a data bank and exchange for certain information concerning the health and insurability of people who apply for life insurance. The Com missioner believes that MIB falls outside the Code’s definition of a…
2Cases cited21 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Dixon v. United StatesSupreme Court of the United States · 1965
- Hopkins v. BaconSupreme Court of the United States · 1930
- United States v. KaiserSupreme Court of the United States · 1960
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
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3Cited by6 opinions
- Credit Union Insurance Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1996
- Guide International Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1991
- North Carolina Association of Insurance Agents, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1984
- Texas Apartment Association v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- The Engineers Club of San Francisco v. United StatesCourt of Appeals for the Ninth Circuit · 1986
1 more not listed; retrieve them via the Exa API.