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WATER QUALITY ASS'N EMPLOYEES' BENEFIT CORPORATION v. UNITED STATES

No. 85-1714.

795 F.2d 1303 (1986)

WATER QUALITY ASSOCIATION EMPLOYEES' BENEFIT CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 8, 1986.

Attorney(s) appearing for the Case

Peter M. Davis, Keck Mahin & Cate, Chicago, Ill., for plaintiff-appellant.

Michael J. Roach, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before CUMMINGS, Chief Judge, RIPPLE, Circuit Judge, and ESCHBACH, Senior Circuit Judge.

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...

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