Ohio Teamsters Educational & Safety Training Trust Fund v. Commissioner
United States Tax Court
P is a trust created under a collective bargaining agreement between the Teamsters Union (U) and the Contractors Association (A). When operational, P proposes to award grants to eligible employees and their families for the purpose of furthering their education. P's only source of funds is contributions received from members of A under the terms of the collective bargaining agreement.
Read the full summary
P is a trust created under a collective bargaining agreement between the Teamsters Union (U) and the Contractors Association (A). When operational, P proposes to award grants to eligible employees and their families for the purpose of furthering their education. P's only source of funds is contributions received from members of A under the terms of the collective bargaining agreement. During the negotiations between A and U prior to the completion of the collective bargaining agreement, representatives of U requested the establishment of P as part of the allocation of an agreed financial…
1Opinion of the Court
Ohio Teamsters Educational and Safety Training Trust Fund, Petitioner v. Commissioner of Internal Revenue, Respondent
Ohio Teamsters Educational & Safety Training Trust Fund v. Commissioner
Docket No. 9089-80X
United States Tax Court
77 T.C. 189; 1981 U.S. Tax Ct. LEXIS 89;
August 4, 1981, Filed
Decision will be entered for the respondent.
P is a trust created under a collective bargaining agreement between the Teamsters Union (U) and the Contractors Association (A). When operational, P proposes to award grants to eligible employees and their families for the purpose of furthering their education.…
2Cases cited21 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bingler v. JohnsonSupreme Court of the United States · 1969
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Est of Hawaii v. CommissionerUnited States Tax Court · 1979
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
16 more not listed; retrieve them via the Exa API.