Legal Opinion
The Engineers Club of San Francisco v. United States
Court of Appeals for the Ninth Circuit
Decided June 6, 1986No. 85-1964PublishedCited by 3 opinions
1Opinion of the Court
TANG, Circuit Judge:
Plaintiff/Appellee, the Engineers Club of San Francisco, filed suit in federal district court seeking reclassification as a business league under IRC § 501(c)(6), 26 U.S.C. § 501(c)(6). A business league classification would entitle Engineers Club to income tax refunds on its unrelated business income for the years 1978-81. The district court held that Engineers Club met the requirements of § 501(c)(6) and qualified as a business league, 609 F.Supp. 519. We reverse.
FACTS
Engineers Club is a nonprofit corporation formed in 1912. According to its amended articles of…
2Cases cited10 opinions
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- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Contracting Plumbers Cooperative Restoration Corporation v. United StatesCourt of Appeals for the Second Circuit · 1974
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3Cited by3 opinions
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