Legal Opinion
National Ass'n of Postal Supervisors v. United States
United States Court of Claims
Decided August 14, 1990No. 99-89 TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
RADER, Judge.
Plaintiff, National Association of Postal Supervisors (NAPS or Association), is a tax-exempt labor organization that sponsors a health plan under the Federal Employees Health Benefits Program (FEHBP). In 1980, NAPS opened its plan to non-postal federal employees. NAPS required these new plan enrollees to join the labor organization as limited benefit members. Limited benefit members paid $25.00 in annual dues.
The Internal Revenue Service (IRS) determined that NAPS’s collection of membership dues in return for health insurance *312was a trade or business activity unrelated to…
2Cases cited8 opinions
- 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
- 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
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- American Postal Workers Union, Afl-Cio v. United StatesCourt of Appeals for the D.C. Circuit · 1991
- National Association of Postal Supervisors v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- National Ass'n of Life Underwriters v. CommissionerUnited States Tax Court · 1992
- National League of Postmasters v. CommissionerUnited States Tax Court · 1995