AMERICAN ACADEMY OF FAMILY PHYSICIANS v. U.S.

No. 95-2791WM.

91 F.3d 1155 (1996)

AMERICAN ACADEMY OF FAMILY PHYSICIANS, a not-for-profit corporation, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided August 6, 1996.


Attorney(s) appearing for the Case

Robert Metzler, Washington, DC, argued (Lorette C. Argrett, Gary R. Allen, Kenneth L. Greene and Stephen Lawrence Hill, Jr., on the brief), for appellant.

Gerald Gorman, Kansas City, MO, argued (Richard F. Adams and Vincent L. Gualtier, on the brief), for appellee.

Before FAGG, WOLLMAN, and MURPHY, Circuit Judges.


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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases