FAGG, Circuit Judge.
The Internal Revenue Service (IRS) appeals the district court's grant of a tax refund to the American Academy of Family Physicians (Academy). The IRS contends the Academy, a tax-exempt organization, is required to pay federal income tax on certain payments it received through its sponsorship of group insurance plans. We conclude the payments are not taxable, and affirm.
The Academy is a national association of family physicians that was...
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