Legal Opinion
Oregon State University Alumni Ass'n v. Commissioner
Court of Appeals for the Ninth Circuit
Decided October 4, 1999No. Nos. 96-70565, 96-70593PublishedCited by 4 opinions
1Opinion of the Court
KLEINFELD, Circuit Judge:
This case involves the tax treatment of affinity credit card programs conducted by university alumni organizations.
Facts.
These two cases went to trial in the Tax Court on stipulated facts, which are substantially the same in both cases (the two schools’ alumni associations conducted their affinity credit card programs together). Basically, the alumni associations raised money for their schools by letting a bank offer credit cards using their names. The credit card customers and vendors did business with the bank in the ordinary way, and the bank paid money to the…
2Cases cited10 opinions
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Longview Fibre Co. v. RasmussenCourt of Appeals for the Ninth Circuit · 1992
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Oregon State University Alumni Association, Inc. v. Commissioner of Internal Revenue Service, Alumni Association of the University of Oregon, Inc. v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1999
- Arkansas State Police Association, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2002
- AR State Police v. CIRCourt of Appeals for the Eighth Circuit · 2002
- Bellco Credit Union v. United StatesDistrict Court, D. Colorado · 2009