Legal Opinion
Illinois Association of Professional Insurance Agents, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 25, 1986No. 85-2423PublishedCited by 21 opinions
1Opinion of the Court
WILL, Senior District Judge.
The tax court found1 that the Illinois Association of Professional Insurance Agents, Inc. (IAPIA or Association), a tax-exempt business league, was subject to the tax on unrelated business income on the fees it received in 1976 and 1977 for performing promotional and administrative services in connection with the sale of errors and omissions insurance to its members. We affirm for the reasons stated in this opinion.
I
The Association is exempt from federal taxation under section 501(c)(6) of the Internal Revenue Code which provides an exemption for “[bjusiness…
2Cases cited11 opinions
- 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
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Professional Insurance Agents of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Fraternal Order of Police, Illinois State Troopers, Lodge No. 41, Petitioner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- National Water Well Ass'n v. CommissionerUnited States Tax Court · 1989
- Veterans of Foreign Wars, Dep't of Michigan v. CommissionerUnited States Tax Court · 1987
- Ohio Farm Bureau Fed'n v. CommissionerUnited States Tax Court · 1996
- American Postal Workers Union, Afl-Cio v. United StatesCourt of Appeals for the D.C. Circuit · 1991
16 more not listed; retrieve them via the Exa API.