Legal Opinion
Flat Top Lake Association, Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided February 17, 1989No. 87-1514PublishedCited by 7 opinions
1Opinion of the Court
K.K. HALL, Circuit Judge:
Flat Top Lake Association (“Flat Top” or “the Association”) appeals an order of the district court granting summary judgment in favor of the United States in a civil action seeking a refund of income taxes. The district court concluded that Flat Top was not entitled to exemption from taxation as a social welfare organization pursuant to Section 501(c)(4) of the Internal Revenue Code, 26 U.S.C. § 501(c)(4). Finding no error in that determination, we affirm.
I
Flat Top was organized in 1950 as a nonprofit corporation under state law by certain individuals, who wished to…
2Cases cited7 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Avery v. CommissionerSupreme Court of the United States · 1934
- Howard L. Lull and Barbara B. Lull v. Commissioner of Internal Revenue, Peter W. Herby v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
- Commissioner of Internal Revenue v. Lake Forest, Inc.Court of Appeals for the Fourth Circuit · 1962
- Vecellio v. United StatesDistrict Court, D. West Virginia · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- IHC Health Plans, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- Indian Lake Property Owners Ass'n v. Director of RevenueSupreme Court of Missouri · 1991
- Robinson Ex Rel. Estate of Robinson v. LaCasa Grande Condominium Ass'nAppellate Court of Illinois · 1990
- Flat Top Lake Association, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1989
- Ocean Pines Ass'n v. CommissionerUnited States Tax Court · 2010
2 more not listed; retrieve them via the Exa API.