Bricklayers Ben. Plans, Inc. v. Commissioner
United States Tax Court
Petitioner, a nonprofit corporation, was organized by the trustees of several employee benefit welfare funds and pension funds solely for the purpose of administering their funds.
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Petitioner, a nonprofit corporation, was organized by the trustees of several employee benefit welfare funds and pension funds solely for the purpose of administering their funds. During the year in issue, petitioner provided administrative services for three member welfare funds which had previously been granted tax-exempt status under sec. 501(c)(9), I.R.C. 1954, and three member pension funds which were tax-exempt under sec. 401(a), I.R.C. 1954. Respondent determined that since petitioner provided for the payment of pension benefits and was not an association of employees, it did not…
1Opinion of the Court
Bricklayers Benefit Plans of Delaware Valley, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Bricklayers Ben. Plans, Inc. v. Commissioner
Docket No. 14566-79
United States Tax Court
81 T.C. 735; 1983 U.S. Tax Ct. LEXIS 21; 81 T.C. No. 44; 4 Employee Benefits Cas. (BNA) 2201;
October 13, 1983, Filed
Decision will be entered for the respondent.
Petitioner, a nonprofit corporation, was organized by the trustees of several employee benefit welfare funds and pension funds solely for the purpose of administering their funds. During the year in issue, petitioner provided administrative…
2Cases cited8 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- The Citizen's National Bank of Waco, Trustee v. United StatesCourt of Appeals for the Fifth Circuit · 1969
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