Legal Opinion
ABA Retirement Funds v. United States
Court of Appeals for the Seventh Circuit
Decided July 21, 2014No. 13-2332PublishedCited by 2 opinions
1Opinion of the Court
WOOD, Chief Judge.
ABA Retirement Funds, to which we refer simply as ABA Retirement, appeals the district court’s denial of its request for tax-exempt status for the years 2000 through 2002. Agreeing with the Internal Revenue Service, the district court found that ABA Retirement was not a tax-exempt “business league” under 26 U.S.C. § 501(c)(6) during the relevant period. We agree with that assessment and affirm.
I
Because the district court granted summary judgment for the United States, the account that follows represents the undisputed facts along with all reasonable inferences that favor ABA…
2Cases cited8 opinions
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Associated Master Barbers & Beauticians, Inc. v. CommissionerUnited States Tax Court · 1977
- Owner-Operator Independent Drivers Ass'n v. Federal Motor Carrier Safety AdministrationCourt of Appeals for the Seventh Circuit · 2011
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3Cited by2 opinions
- People v. AndersonColorado Court of Appeals · 2015
- People v. AndersonColorado Court of Appeals · 2015