Legal Opinion
The American College of Physicians v. The United States
Court of Appeals for the Federal Circuit
Decided September 17, 1984No. Appeal 84-715PublishedCited by 7 opinions
1Opinion of the Court
EDWARD S. SMITH, Circuit Judge.
In this federal income tax case, appellant American College of Physicians (College) appeals from a judgment of the United States Claims Court1 holding the College is not entitled to the refund of taxes paid on income earned from sales of advertising space in the College’s journal, Annals of Internal Medicine (.Annals). We reverse.
Issue
The sole question presented in this appeal is one of first impression for this court: whether the revenues derived by the College from advertising in Annals constitute “unrelated business taxable income” derived from a trade or…
2Cases cited9 opinions
- David W. Heisig v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Northern California Central Services, Inc. v. United StatesUnited States Court of Claims · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
- Shiloh Youth Revival Centers v. CommissionerUnited States Tax Court · 1987
- New Jersey Council Of Teaching Hospitals v. CommissionerUnited States Tax Court · 2017
- Shiloh Youth Revival Centers v. CommissionerUnited States Tax Court · 1987
- The American College of Physicians v. The United StatesCourt of Appeals for the Federal Circuit · 1984
2 more not listed; retrieve them via the Exa API.