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NATIONAL LEAGUE OF POSTMASTERS OF U.S. v. C.I.R.

No. 95-2646.

86 F.3d 59 (1996)

NATIONAL LEAGUE OF POSTMASTERS OF the UNITED STATES, Petitioner-Appellant, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent-Appellee, American Farm Bureau Federation, Amicus Curiae.

United States Court of Appeals, Fourth Circuit.

Decided June 14, 1996.

Attorney(s) appearing for the Case

ARGUED: James vanRoden Springer, Dickstein, Shapiro & Morin, L.L.P., Washington, DC, for Appellant. Edward T. Perelmuter, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: M.J. Mintz, Lawrence D. Garr, Dickstein, Shapiro & Morin, L.L.P., Washington, DC, for Appellant. Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Richard Farber, Tax Division, United States Department of Justice, Washington, DC, for Appellee. John J. Rademacher, General Counsel, American Farm Bureau Federation, Park Ridge, Illinois; Jerry L. Oppenheimer, Evan M. Tager, Donald M. Falk, Michael I. Gilman, Mayer, Brown & Platt, Washington, DC, for Amicus Curiae.

Before ERVIN, Circuit Judge, LAY, Senior Circuit Judge of the United States Court of Appeals for the Eighth Circuit, sitting by designation, and TRAXLER, United States District Judge for the District of South Carolina, sitting by designation.

Affirmed by published opinion. Senior Judge LAY wrote the opinion, in which Judge ERVIN and Judge TRAXLER joined.

OPINION

LAY, Senior Circuit Judge:

The National League of Postmasters ("the League") is a tax-exempt labor organization under 26 U.S.C. § 501(c)(5). The Commissioner determined deficiencies in the League's federal income taxes from 1987 to 1990 on the basis that dues and service fees the League received in relation to certain members...

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