ILLINOIS ASSOCIATION OF PROFESSIONAL INSURANCE AGENTS, INC., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Seventh Circuit.https://leagle.com/images/logo.png
Argued February 18, 1986.
Decided September 25, 1986.
Attorney(s) appearing for the Case
William S. Hanley, Sorling, Northrup, Hanna, Cullen & Cochran, Springfield, Ill., for petitioner-appellant.
David I. Pincus, Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.
Before COFFEY and RIPPLE, Circuit Judges, and WILL, Senior District Judge.
United States Court of Appeals, Seventh Circuit.
WILL, Senior District Judge.
The tax court found1 that the Illinois Association of Professional Insurance Agents, Inc. (IAPIA or Association), a tax-exempt business league, was subject to the tax on unrelated business income on the fees it received in 1976 and 1977 for performing promotional and administrative services in connection with the sale of errors and omissions insurance to its members. We affirm for the reasons stated in this...
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