Legal Opinion
Mutual Aid Association of the Church of the Brethren v. United States
Court of Appeals for the Tenth Circuit
Decided April 11, 1985No. 83-2546PublishedCited by 12 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
The only issue in this case that we decide on appeal is whether the district court correctly concluded that the Mutual Aid Association of the Church of the Brethren did not qualify as a tax-exempt social welfare organization pursuant to the Internal Revenue Code of 1954 (I.R.C.) § 501(c)(4), 578 F.Supp. 1451. 1 The parties stipulated the relevant facts. The trial court based its decision on cross motions for summary judgment by the parties.
Mutual Aid Association (MAA) is an unincorporated association which was organized in the nineteenth century by the Church of the…
2Cases cited11 opinions
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- Fides Publishers Ass'n v. United StatesDistrict Court, N.D. Indiana · 1967
- Debs Memorial Radio Fund v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1945
- People's Educational Camp Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Consumer-Farmer Milk Cooperative, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- IHC Health Plans, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- American Association of Christian Schools Voluntary Employees Beneficiary Ass'n Welfare Plan Trust v. United StatesCourt of Appeals for the Eleventh Circuit · 1988
- Ferguson v. Centura Health Corp.District Court, D. Colorado · 2004
- Geisinger Health Plan v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
- Paratransit Ins. Corp. v. CommissionerUnited States Tax Court · 1994
7 more not listed; retrieve them via the Exa API.