Legal Opinion
Stichting Pensioenfonds Voor De Gezondheid, Geestelijke en Maatschappelijke Belangen v. United States
Court of Appeals for the D.C. Circuit
Decided November 14, 1997No. 97-5006PublishedCited by 7 opinions
1Opinion of the Court
TATEL, Circuit Judge:
A Dutch pension fund jointly controlled by employers and unions and claiming to be a “labor organization” as described in section 501(c)(5) of the Internal Revenue Code challenges the Internal Revenue Service’s denial of its application for exemption from federal income taxation. Because tax exemptions require unambiguous proof and because we can find no authority directly entitling the pension fund to an exemption, we affirm the district court’s grant of summary judgment to the United States.-
I
Appellant Stiehting Pensioenfonds Voor de Gezondheid, Geestelijke en…
2Cases cited15 opinions
- United States v. StewartSupreme Court of the United States · 1940
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Tao v. FreehCourt of Appeals for the D.C. Circuit · 1994
- Helvering v. PowersSupreme Court of the United States · 1934
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
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3Cited by7 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Nathel v. CommissionerCourt of Appeals for the Second Circuit · 2010
- John F. Tupper v. United StatesCourt of Appeals for the First Circuit · 1998
- Telecom USA Inc v. United StatesCourt of Appeals for the D.C. Circuit · 1999
- New York State Electric & Gas Corp. v. Federal Energy Regulatory CommissionCourt of Appeals for the D.C. Circuit · 2001
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