NATIONAL ASS'N OF LIFE UNDERWRITERS, INC. v. C.I.R.

No. 93-1257.

30 F.3d 1526 (1994)

NATIONAL ASSOCIATION OF LIFE UNDERWRITERS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee, American Society of Association Executives, Society of National Association Publications, District of Columbia Institute of Certified Public Accountants, Amici Curiae.

United States Court of Appeals, District of Columbia Circuit.

Decided August 12, 1994.


Attorney(s) appearing for the Case

Steven W. Parks, Attorney, U.S. Dept. of Justice, Washington, DC, argued the cause for appellee. With him on the brief were Loretta C. Argrett, Asst. Atty. Gen., and Gary R. Allen and Richard Farber, Attys., U.S. Dept. of Justice, Washington, DC.

On the brief for amici curiae American Soc. of Ass'n Executives, et al. was Frank M. Northam, Washington, DC. George D. Webster, Washington, DC, entered an appearance.

Before: MIKVA, Chief Judge; BUCKLEY and WILLIAMS, Circuit Judges.


Opinion for the court filed by Circuit Judge STEPHEN F. WILLIAMS.

STEPHEN F. WILLIAMS, Circuit Judge:

National Association of Life Underwriters, Inc. ("NALU"), is a federation of state and local associations of life insurance underwriters (referred to collectively simply as "local associations"), and is engaged in education and the promotion of legislation on life and health insurance. Although a tax-exempt "business league" under 26 U.S.C. § 501(c)(6...

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