Legal Opinion
Ohio Teamsters Educational and Safety Training Trust Fund v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 8, 1982No. 81-1691PublishedCited by 25 opinions
1Opinion of the Court
KRUPANSKY, Circuit Judge.
This is an appeal by the Ohio Teamsters Educational and Safety Training Trust Fund (Fund) from a decision of the United States Tax Court entered August 4, 1981 which upheld a decision by the Commissioner of Internal Revenue (IRS) that the Fund did not qualify for an exemption pursuant to 26 U.S.C. § 501(c)(3) as a charitable organization.
The Fund was organized in 1976 pursuant to a collective bargaining agreement between the Teamsters and the Ohio Contractors Association. It is not disputed and a matter of record that the creation of the Fund was a '“bargained for”…
2Cases cited17 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
12 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Howard Ratliff and Gloria Ratliff v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Dean B. Smith and Irma Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- National-Standard Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Church by Mail, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
20 more not listed; retrieve them via the Exa API.