AMERICAN ASS'N OF CHRISTIAN SCH. VOL. EMP. v. U.S.

Civ. A. No. 84-T-371-E.

663 F.Supp. 275 (1987)

AMERICAN ASSOCIATION OF CHRISTIAN SCHOOLS VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION WELFARE PLAN TRUST, etc., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Alabama, E.D.

March 27, 1987.


Attorney(s) appearing for the Case

Leonard J. Henzke, Jr., William J. Lehrfeld, Lehrfeld & Henzke, P.C., Washington, D.C., and Thomas G. Mancuso, Kaufman, Rothfeder, Mancuso & Blitz, P.C., Montgomery, Ala., for plaintiffs.

John C. Bell, U.S. Atty., Kenneth E. Vines, Asst. U.S. Atty., Montgomery, Ala., Curtis L. Muncy, Helen M. Lokey, Mark Muedeking, Tax Div., Dept. of Justice, Washington, D.C., for defendant.


MYRON H. THOMPSON, District Judge.

MEMORANDUM OPINION

The plaintiff in this lawsuit, a "welfare plan," seeks a refund of federal income taxes. The court's jurisdiction has been properly invoked pursuant to 28 U.S.C.A. § 1346(a).

In support of its claim for a tax refund, the welfare plan makes two contentions: first, that it is exempt by law from paying taxes; and, second, that, if it is not exempt, then it still has no taxable gross income....

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