Legal Opinion
Credit Union Insurance Corporation v. United States
Court of Appeals for the Fourth Circuit
Decided June 18, 1996No. 95-2267PublishedCited by 5 opinions
1Opinion of the Court
OPINION
DONALD S. RUSSELL, Circuit Judge:
In this ease, we must determine whether Credit Union Insurance Corporation (“CUIC”) is entitled to exemption from federal income tax.
CUIC was chartered in 1974 by an act of the Maryland General Assembly as a nonprofit, non-stock corporation, the members of which are credit unions that apply for, and are accepted for, membership. Md.Fin.Inst. Code Ann. § 7-101, et seq. (1992). CUIC insures and guarantees the share and deposit accounts of member credit unions. ' Md.Fin. Inst.Code Ann. § 7-103(1). Member credit unions pay to and maintain with CUIC a…
2Cases cited10 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Pauley v. BethEnergy Mines, Inc.Supreme Court of the United States · 1991
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- NISH v. CohenCourt of Appeals for the Fourth Circuit · 2001
- At Massey Coal Co., Inc. v. BarnhartDistrict Court, D. Maryland · 2005
- Nish v. William S. CohenCourt of Appeals for the Fourth Circuit · 2001
- West Virginia Mining and Reclamation Ass'n v. BabbittDistrict Court, S.D. West Virginia · 1997
- Gay v. WalrathDistrict Court, E.D. Virginia · 2022