Legal Opinion
National League of Postmasters of the United States v. Commissioner of the Internal Revenue Service, American Farm Bureau Federation, Amicus Curiae
Court of Appeals for the Fourth Circuit
Decided June 14, 1996No. 95-2646PublishedCited by 3 opinions
1Opinion of the Court
OPINION
LAY, Senior Circuit Judge:
The National League of Postmasters (“the League”) is a tax-exempt labor organization under 26 U.S.C. § 501(c)(5). The Commissioner determined deficiencies in the League’s federal income taxes from 1987 to 1990 on the basis that dues and service fees the League received in relation to certain members, known as “League Benefit Members” (“LBMs”), were not “substantially related” to any of the League’s tax-exempt purposes. See 26 U.S.C. § 513(a). The Tax Court upheld the Commissioner. We affirm.
Factual Background
In August of 1987, the League formed a new class of…
2Cases cited7 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- 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
- Illinois Association of Professional Insurance Agents, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- American Postal Workers Union, Afl-Cio v. United StatesCourt of Appeals for the D.C. Circuit · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United States v. SeljanCourt of Appeals for the Ninth Circuit · 2008
- Bellco Credit Union v. United StatesDistrict Court, D. Colorado · 2009
- Ocean Pines Ass'n v. CommissionerCourt of Appeals for the Fourth Circuit · 2012