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STATE POLICE ASS'N OF MASSACHUSETTS v. C.I.R.

No. 97-1319.

125 F.3d 1 (1997)

STATE POLICE ASSOCIATION OF MASSACHUSETTS, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided August 20, 1997.

Attorney(s) appearing for the Case

Alfred J. O'Donovan, with whom Michelle H. Blauner and Shapiro, Haber & Urmy were on brief, for petitioner, appellant.

Teresa T. Milton, Attorney, Tax Division, U.S. Dep't of Justice, with whom Loretta C. Argrett, Assistant Attorney General, and Kenneth L. Greene, Attorney, Tax Division, were on brief, for respondent, appellee.

Before SELYA and LYNCH, Circuit Judges, and POLLAK, Senior District Judge.

SELYA, Circuit Judge.

In this case, the Commissioner of the Internal Revenue Service (the Commissioner) issued a deficiency notice to the State Police Association of Massachusetts (the Association) for income taxes allegedly due but unpaid. When the Association protested, the Tax Court sided with the Commissioner. See State Police Ass'n of Mass. v. Commissioner, 72 T.C.M. (CCH) 582 (1996) (Tax Ct.Op.). The Association appeals...

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