Legal Opinion
American Bar Endowment v. The United States, Frederic D. Turner, Et Ux., Arthur Sherwood, Et Ux. v. The United States
Court of Appeals for the Federal Circuit
Decided May 10, 1985No. Appeal 84-988, 84-1000PublishedCited by 6 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
These are consolidated appeals from the decision of the United States Claims Court, Kozinski, C.J., in American Bar Endowment v. United States, 4 Cl.Ct. 404 (1984). In No. 84-988, the Government appeals from that portion of the ruling which held that appellee American Bar Endowment (the Endowment) earns no unrelated business taxable income from a fund-raising program in which the Endowment obtains a group insurance policy for its members and keeps (by assignment) the refunded dividends which accrue. In No. 84-1000, participating members of the Endowment (the individual…
2Cases cited18 opinions
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Ottawa Silica Company v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
13 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- National Water Well Ass'n v. CommissionerUnited States Tax Court · 1989
- National Water Well Ass'n v. CommissionerUnited States Tax Court · 1989
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
1 more not listed; retrieve them via the Exa API.