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MIB, INC. v. C.I.R.

No. 83-1505.

734 F.2d 71 (1984)

MIB, INC., Petitioner, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellant.

United States Court of Appeals, First Circuit.

Decided May 14, 1984.

Attorney(s) appearing for the Case

Robert S. Pomerance, Atty., Tax Div., Dept. of Justice, Washington, D.C., with whom Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Atty., Tax Div., Dept. of Justice, and Robert A. Bernstein, Atty., Tax Div., Dept. of Justice, Washington, D.C., were on brief, for appellant.

Robert H. Kapp, Washington, D.C., with whom Ronald E. Stauffer, and Hogan & Hartson, Washington, D.C., were on brief, for appellee.

Before CAMPBELL, Chief Judge, COFFIN and BOWNES, Circuit Judges.

LEVIN H. CAMPBELL, Chief Judge.

The issue in this appeal by the Commissioner of Internal Revenue is whether appellee MIB, Inc. ("MIB") was erroneously classified by the United States Tax Court as a tax exempt "business league" under section 501(c)(6) of the Internal Revenue Code, 26 U.S.C. § 501(c)(6).1 Established as a non-profit corporation by the life insurance industry, MIB provides a data bank and exchange for certain information...

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