Legal Opinion
American Postal Workers Union, Afl-Cio v. United States
Court of Appeals for the D.C. Circuit
Decided February 22, 1991No. 90-5041PublishedCited by 11 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge WILLIAMS.
STEPHEN F. WILLIAMS, Circuit Judge:
The American Postal Workers Union, AFL-CIO, a tax-exempt organization under § 501(c)(5) of the Internal Revenue Code, sponsors a health plan for its members and their dependents. It also permits classified federal employees who are not postal workers to participate in the plan on payment of regular insurance premiums and an annual fee of $35. It calls the $35 payment “dues” and the non-postal enrollees “associate members”, but their dues and membership yield no privilege other than access to the health…
2Cases cited11 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- National Association of Postal Supervisors v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Boca Investerings Partnership v. United StatesDistrict Court, District of Columbia · 2001
- National League of Postmasters of the United States v. Commissioner of the Internal Revenue Service, American Farm Bureau Federation, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 1996
- Empire Blue Cross & Blue Shield v. Consolidated Welfare FundDistrict Court, E.D. New York · 1993
- National Ass'n of Life Underwriters v. CommissionerUnited States Tax Court · 1992
6 more not listed; retrieve them via the Exa API.