Legal Opinion
Independent Insurance Agents of Huntsville, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided August 20, 1993No. 92-6494PublishedCited by 6 opinions
1Opinion of the Court
BLACK, Circuit Judge:
Independent Insurance Agents of Huntsville, Inc. (IIAH) is a business league that has been exempt'from federal taxation under § 501(c)(6) of the Internal Revenue Code1 since 1975. Its membership is open to Madison County, Alabama insurance agencies, licensed brokers, and licensed agents who represent at least two fire and/or casualty companies on a commission basis.
In 1989, the Internal Revenue Service (IRS) asserted that IIAH had tax deficiencies on commissions -earned from sales of insurance to public entities for the fiscal years ending March 31, 1985; March 31, 1986;…
2Cases cited10 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- National League of Postmasters of the United States v. Commissioner of the Internal Revenue Service, American Farm Bureau Federation, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 1996
- Bellco Credit Union v. United StatesDistrict Court, D. Colorado · 2009
- Independent Insurance Agents of Huntsville, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Museum of Flight Foundation v. United StatesDistrict Court, W.D. Washington · 1999
- National League of Postmasters v. CommissionerUnited States Tax Court · 1995
1 more not listed; retrieve them via the Exa API.