Legal Opinion
Stichting Pensioenfonds Voor De Gezondheid, Geestelijke en Maatschappelijke Belangen v. United States
District Court, District of Columbia
Decided December 9, 1996No. Civil Action 95-01568 (CRR)PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
CHARLES R. RICHEY, District Judge.
The plaintiff in the above-entitled cause, Stiehting Pensioenfonds Voor De Gezondheid, Geestelijke En Maatsehappelijke Belangen (“Health Worker’s Fund” or the “Fund”), brought this action for a refund of taxes pursuant to Internal Revenue Code (“I.R.C.”) § 7422 and 28 U.S.C. § 1346 paid for the taxable year 1993. The sole issue in dispute is whether the plaintiff is exempt from taxation for income earned in 1993 because it qualifies as a “labor organization” under I.R.C. § 501(e)(5). Currently pending before the Court are the parties’ cross…
2Cases cited14 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
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3Cited by3 opinions
- John F. Tupper v. United StatesCourt of Appeals for the First Circuit · 1998
- Stichting Pensioenfonds Voor De Gezondheid, Geestelijke en Maatschappelijke Belangen v. United StatesCourt of Appeals for the D.C. Circuit · 1997
- Stichting Pensioenfd v. United StatesCourt of Appeals for the D.C. Circuit · 1997