Legal Opinion
American Ass'n of Christian Schools Voluntary Employees Beneficiary Ass'n Welfare Plan Trust v. United States
District Court, M.D. Alabama
Decided March 27, 1987No. Civ. A. 84-T-371-EPublishedCited by 4 opinions
1Opinion of the Court
MYRON H. THOMPSON, District Judge.
MEMORANDUM OPINION
The plaintiff in this lawsuit, a “welfare plan,” seeks a refund of federal income taxes. The court’s jurisdiction has been properly invoked pursuant to 28 U.S.C.A. § 1346(a).
In support of its claim for a tax refund, the welfare plan makes two contentions: first, that it is exempt by law from paying taxes; and, second, that, if it is not exempt, then it still has no taxable gross income. For reasons that follow, the court holds, on cross-motions for summary judgment, that neither of the plan’s contentions has merit and that, thus, the plan is…
2Cases cited8 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Billy H. Sanders v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Presbyterian and Reformed Publishing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984
- Bethel Conservative Mennonite Church v. CommissionerUnited States Tax Court · 1983
- Bethel Conservative Mennonite Church v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- American Association of Christian Schools Voluntary Employees Beneficiary Ass'n Welfare Plan Trust v. United StatesCourt of Appeals for the Eleventh Circuit · 1988
- Paratransit Ins. Corp. v. CommissionerUnited States Tax Court · 1994
- American Association Of Christian Schools Voluntary Employees Beneficiary Association Welfare Plan Trust v. United StatesCourt of Appeals for the Eleventh Circuit · 1988
- Paratransit Ins. Corp. v. CommissionerUnited States Tax Court · 1994