Legal Opinion
National Ass'n of Life Underwriters, Inc. v. Commissioner
Court of Appeals for the D.C. Circuit
Decided August 12, 1994No. 93-1257PublishedCited by 3 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge STEPHEN F. WILLIAMS.
STEPHEN F. WILLIAMS, Circuit Judge:
National Association of Life Underwriters, Inc. (“NALU”), is a federation of state and local associations of life insurance underwriters (referred to collectively simply as “local associations”), and is engaged in education and the promotion of legislation on life and health insurance. Although a tax-exempt “business league” under 26 U.S.C. § 501(c)(6), NALU is subject to tax on its unrelated business income under 26 U.S.C. §§ 511-13. Here it appeals a Tax Court decision upholding the…
2Cases cited8 opinions
- American Title Insurance Company v. Lacelaw CorporationCourt of Appeals for the Ninth Circuit · 1988
- Missouri Housing Development Commission v. Edward W. Brice, Jr., Paul Goodrich, Joseph TimiltyCourt of Appeals for the Eighth Circuit · 1990
- Elizabeth L. Ferguson v. Neighborhood Housing Services of Cleveland, Inc.Court of Appeals for the Sixth Circuit · 1986
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1991
- Haag v. CommissionerUnited States Tax Court · 1987
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3Cited by3 opinions
- National Association Of Life Underwriters, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the D.C. Circuit · 1994
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