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STICHTING PENSIOENFONDS VOOR DE GEZONDHEID v. U.S.

No. 97-5006.

129 F.3d 195 (1997)

STICHTING PENSIOENFONDS VOOR DE GEZONDHEID, GEESTELIJKE EN MAATSCHAPPELIJKE BELANGEN, Appellant v. UNITED STATES of America, Appellee

United States Court of Appeals, District of Columbia Circuit.

Decided November 14, 1997.

Attorney(s) appearing for the Case

K. Peter Schmidt, Washington, DC, argued the cause for appellant. With him on the briefs was Philip W. Horton.

Robert W. Metzler, Washington, DC, Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the briefs were Mary Lou Leary, Acting U.S. Attorney at the time the brief was filed, Loretta C. Argrett, Assistant Attorney General, U.S. Department of Justice, and Kenneth L. Greene, Attorney.

Before: EDWARDS, Chief Judge, GINSBURG and TATEL, Circuit Judges.

TATEL, Circuit Judge:

A Dutch pension fund jointly controlled by employers and unions and claiming to be a "labor organization" as described in section 501(c)(5) of the Internal Revenue Code challenges the Internal Revenue Service's denial of its application for exemption from federal income taxation. Because tax exemptions require unambiguous proof and because we can find no authority directly entitling the pension fund to an exemption, we affirm the

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