Legal Opinion
Fraternal Order of Police, Illinois State Troopers, Lodge No. 41, Petitioner v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 15, 1987No. 87-1358PublishedCited by 27 opinions
1Opinion of the Court
BAUER, Chief Judge.
The Fraternal Order of Police (“FOP”) appeals from a decision of the United States Tax Court that found FOP deficient in income tax payments for the taxable years September 30, 1976 through September 30, 1980. 1
The issues on appeal are whether income received from certain listings printed in The Trooper, a magazine published by FOP, constitute taxable income derived from an unrelated trade or business under section 511 of the Internal Revenue Code of 1954 (26 U.S.C.) (“the Code”), and if so, whether such receipts are excludable as royalties from the unrelated business tax…
2Cases cited10 opinions
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Telefilm, Inc. v. Superior CourtSupreme Court of the United States · 1949
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
- Thomas C. Burger and Marian E. Burger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- State Police Association of Massachusetts v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1997
- Disabled American Veterans v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Sierra Club Inc. v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- Bartels Trust for Benefit of Cornell University Ex Rel. Bartels v. United StatesCourt of Appeals for the Federal Circuit · 2010
- National Water Well Ass'n v. CommissionerUnited States Tax Court · 1989
22 more not listed; retrieve them via the Exa API.