Legal Opinion
United States v. American Bar Endowment
Supreme Court of the United States
Decided June 23, 1986No. 85-599PublishedCited by 157 opinions
1Opinion of the CourtJustice Marshall
The first issue in this case is whether income that a tax-exempt charitable organization derives from offering group insurance to its members constitutes “unrelated business income” subject to tax under §§511 through 513 of the Internal Revenue Code (Code), 26 U. S. C. §§511-513. The second issue is whether the organization’s members may claim a charitable deduction for the portion of their premium pay*107ments that exceeds the actual cost to the organization of providing insurance.
I
Respondent American Bar Endowment (ABE) is a corporation exempt from taxation under § 501(c)(3) of the Code, which,…
2Cases cited12 opinions
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Professional Insurance Agents of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by157 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- People v. HardyCalifornia Supreme Court · 1992
- Scholes v. LehmannCourt of Appeals for the Seventh Circuit · 1995
- James L. Rose and Judy S. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Scholes v. LehmannCourt of Appeals for the Seventh Circuit · 1995
152 more not listed; retrieve them via the Exa API.