Legal Opinion

American Association of Christian Schools Voluntary Employees Beneficiary Ass'n Welfare Plan Trust v. United States

Court of Appeals for the Eleventh Circuit

Decided August 2, 1988No. 87-7409PublishedCited by 19 opinions

1Opinion of the Court

JOHNSON, Circuit Judge:

This tax case came before the United States District Court for the Middle District of Alabama on cross motions for summary judgment. The American Association of Christian Schools Voluntary Employees Beneficiary Association Welfare Plan Trust (“the Trust”), through its trustees, brought this suit seeking a refund of federal income taxes paid in two tax years on the ground that the Trust was tax-exempt. The district court granted the United States’ motion for summary judgment, holding that the Trust was not tax-exempt and that it had taxable income for the years in…

2Cases cited11 opinions

Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
Rowan Cos. v. United StatesSupreme Court of the United States · 1981
Douglas J. Livernois v. Medical Disposables, Inc.Court of Appeals for the Eleventh Circuit · 1988
Water Quality Association Employees' Benefit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1986
Church by Mail, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985

6 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

Reflectone, Inc. v. Farrand Optical Company, Inc., Farrand Industries, Inc.Court of Appeals for the Eleventh Circuit · 1989
Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
Bruno's, Inc. v. United Food and Commercial Workers International Union, Local 1657Court of Appeals for the Eleventh Circuit · 1988
Taproot Administrative Services, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
Living Faith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991

14 more not listed; retrieve them via the Exa API.