Legal Opinion
John F. Tupper v. United States
Court of Appeals for the First Circuit
Decided January 12, 1998No. 97-1587PublishedCited by 12 opinions
1Opinion of the Court
TORRUELLA, Chief Judge.
The trustees of both a multiemployer pension plan trust and an annuity plan trust appeal a judgment from the district court. The court held that during 1986, 1987, and 1988, when the plans had failed to meet the requirements of the Employee Retirement Income Security Act (“ERISA”) and Internal Revenue Code (“I.R.C.”) § 401(a), the trusts could not qualify as exempt from taxation as “labor organizations” under I.R.C. § 501(c)(5). We affirm.
BACKGROUND
The Plumbing, Pipe Fitting and Heating Contractors Association of Brockton and Vicinity (the “Employers”) and the Local…
2Cases cited20 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Massachusetts Mutual Life Insurance v. RussellSupreme Court of the United States · 1985
- Remmer v. United StatesSupreme Court of the United States · 1954
- Lorillard v. PonsSupreme Court of the United States · 1978
- Zuber v. AllenSupreme Court of the United States · 1970
15 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Waugh Chapel South, LLC v. United Food & Commercial Workers Union, Local 27Court of Appeals for the Fourth Circuit · 2013
- Torres v. Bella Vista Hospital, Inc.District Court, D. Puerto Rico · 2007
- Schinck v. Stephens (In Re Stephens)United States Bankruptcy Court, D. Maine · 1998
- Nathel v. CommissionerCourt of Appeals for the Second Circuit · 2010
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