Legal Opinion
American Bar Endowment v. United States
United States Court of Claims
Decided January 31, 1984No. Nos. 465-82T, 163-83T, 190-83T, 320-83T and 351-83TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
KOZINSKI, Chief Judge.
These consolidated cases present questions relating to the operation of group insurance plans by the American Bar Endowment (ABE), a tax-exempt charitable organization. In No. 465-82T, the question is whether operation of the plans is a trade or business and therefore subject to the Unrelated Business Income Tax (UBIT), 26 U.S.C. §§ 511-513 (1976 & Supp. V 1981), or a fundraising activity and therefore not taxable. In Nos. 163-83T, 190-83T, 320-83T and 351-83T, the question is whether the individual plaintiffs are entitled to a charitable contribution deduction…
2Cases cited13 opinions
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Professional Ins. Agents v. CommissionerUnited States Tax Court · 1982
- Singer Co. v. United StatesUnited States Court of Claims · 1971
- Murphy v. CommissionerUnited States Tax Court · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- American Bar Endowment v. The United States, Frederic D. Turner, Et Ux., Arthur Sherwood, Et Ux. v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Henry E. & Nancy Horton Bartels Trust ex rel. Cornell University v. United StatesUnited States Court of Federal Claims · 2009
- 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.