Kentucky Municipal League v. Commissioner
United States Tax Court
L, an exempt civic league, collected certain unpaid taxes for member municipalities in exchange for 50 percent of the amounts collected. L engaged G to assist in the collection of such taxes. Held, the amount of taxes retained by L does not constitute unrelated business taxable income within the meaning of sec. 512(a)(1), I.R.C. 1954.
1Opinion of the Court
Kentucky Municipal League, Petitioner v. Commissioner of Internal Revenue, Respondent
Kentucky Municipal League v. Commissioner
Docket No. 22258-80
United States Tax Court
81 T.C. 156; 1983 U.S. Tax Ct. LEXIS 52; 81 T.C. No. 13;
August 24, 1983, Filed
Decision will be entered under Rule 155.
L, an exempt civic league, collected certain unpaid taxes for member municipalities in exchange for 50 percent of the amounts collected. L engaged G to assist in the collection of such taxes. Held, the amount of taxes retained by L does not constitute unrelated business taxable income within the meaning of sec.…
2Cases cited9 opinions
- Professional Ins. Agents v. CommissionerUnited States Tax Court · 1982
- Carolinas Farm & Power Equipment Dealers Association, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1983
- Associated Master Barbers & Beauticians, Inc. v. CommissionerUnited States Tax Court · 1977
- United States v. Pickwick Electric Membership Corp.Court of Appeals for the Sixth Circuit · 1946
- Hi-Plains Hospital v. United StatesCourt of Appeals for the Fifth Circuit · 1982
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