Legal Opinion
Carolinas Farm & Power Equipment Dealers Association, Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided January 24, 1983No. 82-1230PublishedCited by 31 opinions
1Opinion of the Court
HARRISON L. WINTER, Chief Judge:
The issue presented here is whether a tax-exempt trade association receives unrelated business taxable income when it assists its members in procuring economical group insurance and receives a percentage rebate of the premiums paid by them from the insurance provider. The district court held that the rebates do not constitute unrelated business taxable income. We reverse.
I
The facts are established by stipulation of the parties:
Carolinas Farm & Power Equipment Dealers Association, Inc. (Association) is a trade association exempt from federal income tax under…
2Cases cited11 opinions
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- 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 Ins. Agents v. CommissionerUnited States Tax Court · 1982
- Associated Master Barbers & Beauticians, Inc. v. CommissionerUnited States Tax Court · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- United States v. (Under Seal), in Re Antitrust Grand Jury InvestigationCourt of Appeals for the Fourth Circuit · 1983
- Water Quality Association Employees' Benefit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- Illinois Association of Professional Insurance Agents, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- National Water Well Ass'n v. CommissionerUnited States Tax Court · 1989
26 more not listed; retrieve them via the Exa API.