Legal Opinion
Louisiana Credit Union League v. The United States of America
Court of Appeals for the Fifth Circuit
Decided December 14, 1982No. 81-3134PublishedCited by 56 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
This case involves the taxability of income generated by the revenue-producing activities of a tax-exempt business league. The district court held that the revenue in question constituted unrelated business taxable income and therefore was subject to taxation. We affirm.
I. FACTS AND PROCEDURAL HISTORY
A. Facts
The taxpayer-appellant, Louisiana Credit Union League (“LCUL” or the “League”), is a business league exempt from taxation under section 501(c)(6) of the Internal Revenue Code;1 its membership consists of both state and federally chartered credit unions. LCUL was…
2Cases cited33 opinions
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
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- United States v. GilmoreSupreme Court of the United States · 1963
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- Helvering v. BlissSupreme Court of the United States · 1934
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3Cited by56 opinions
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- In the Matter of Dp Partners Ltd. Partnership, Debtor. Hall Financial Group, Inc. v. Dp Partners, Ltd. Partnership Sussex Properties, Inc.Court of Appeals for the Fifth Circuit · 1997
- Rosie Quarles v. Fred St. Clair, Individually and as Commissioner of the Mississippi State Department of Public WelfareCourt of Appeals for the Fifth Circuit · 1983
- Joseph J. Tallal, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985
- American Medical Association, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1989
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