Legal Opinion
Water Quality Association Employees' Benefit Corporation v. United States
Court of Appeals for the Seventh Circuit
Decided July 8, 1986No. 85-1714PublishedCited by 29 opinions
1Opinion of the Court
CUMMINGS, Chief Judge.
The Internal Revenue Code exempts a variety of corporations and associations from the federal income tax. See 26 U.S.C. § 501(c). But to qualify for an exemption from taxation an organization must meet the specific statutory language, Commissioner v. Lake Forest, Inc., 305 F.2d 814, 817 (4th Cir.1962); Producers’ Creamery Co. v. United States, 55 F.2d 104, 106 (5th Cir.1932), and the cases there cited, 1 and the additional “needful rules and regulations” that the Secretary of the Treasury (“Secretary”) prescribes in aid of the statute’s interpretation. See 26 U.S.C. §…
2Cases cited31 opinions
- General Electric Co. v. GilbertSupreme Court of the United States · 1976
- United States v. CorrellSupreme Court of the United States · 1967
- Batterton v. FrancisSupreme Court of the United States · 1977
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
26 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- O'Brien v. DuboisCourt of Appeals for the First Circuit · 1998
- American Medical Association, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1989
- Mcvey Trucking, Inc. v. Secretary Of State Of IllinoisCourt of Appeals for the First Circuit · 1987
- Schwalbach v. CommissionerUnited States Tax Court · 1998
- Commonwealth Edison Co. v. United States Nuclear Regulatory CommissionCourt of Appeals for the Seventh Circuit · 1987
24 more not listed; retrieve them via the Exa API.