Bricklayers Ben. Plans, Inc. v. Commissioner
United States Tax Court
Petitioner, a nonprofit corporation, was organized by the trustees of several employee benefit welfare funds and pension funds solely for the purpose of administering their funds.
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Petitioner, a nonprofit corporation, was organized by the trustees of several employee benefit welfare funds and pension funds solely for the purpose of administering their funds. During the year in issue, petitioner provided administrative services for three member welfare funds which had previously been granted tax-exempt status under sec. 501(c)(9), I.R.C. 1954, and three member pension funds which were tax-exempt under sec. 401(a), I.R.C. 1954. Respondent determined that since petitioner provided for the payment of pension benefits and was not an association of employees, it did not…
1Opinion of the Court
OPINION
Fay, Judge:
Respondent determined a deficiency of $51 in petitioner’s Federal income tax for its fiscal year ended June 30, 1976. The only issue is whether petitioner is a tax-exempt organization as described in section 501(c)(9).1
The facts have been fully stipulated and are so found.
Petitioner Bricklayers Benefit Plans of Delaware Valley, Inc., is a Pennsylvania nonprofit corporation. Its principal place of business was Philadelphia, Pa., when the petition was filed herein.
In 1971, the trustees of several employee benefit welfare funds and pension funds organized petitioner for the…
2Cases cited7 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- The Citizen's National Bank of Waco, Trustee v. United StatesCourt of Appeals for the Fifth Circuit · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Anesthesia Service Medical Group, Inc. v. CommissionerUnited States Tax Court · 1985
- Canton Police Benevolent Ass'n v. United StatesDistrict Court, N.D. Ohio · 1987
- Anesthesia Service Medical Group, Inc. v. CommissionerUnited States Tax Court · 1985
- Bricklayers Ben. Plans, Inc. v. CommissionerUnited States Tax Court · 1983