Legal Opinion
New York State Ass'n of Real Estate Boards Group Insurance Fund v. Commissioner
United States Tax Court
Decided June 22, 1970No. Docket No. 6282-65PublishedCited by 16 opinions
1Opinion of the Court
OPINION
Petitioner contends that it is exempt from taxation under section 501(c) (4)3 dealing with civic leagues or orgamzations not organized for profit but operated exclusively for the promotion of social welfare or local associations of employees, the membership of which is limited to employees of a designated person or persons in a particular municipality and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.
Section 1.501(c) (4)-l, Income Tax Regs.,4 states that a civic league or organization may be exempt as a 501(c) (4) organization if…
2Cases cited8 opinions
- Broadcast Measurement Bureau, Inc. v. CommissionerUnited States Tax Court · 1951
- Angelus Funeral Home v. CommissionerUnited States Tax Court · 1967
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
- People's Educational Camp Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- United States v. Pickwick Electric Membership Corp.Court of Appeals for the Sixth Circuit · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Professional Ins. Agents v. CommissionerUnited States Tax Court · 1982
- Park Place, Inc. v. CommissionerUnited States Tax Court · 1972
- Louisiana Credit Union League v. United StatesDistrict Court, E.D. Louisiana · 1980
11 more not listed; retrieve them via the Exa API.