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TUPPER v. U.S.

No. 97-1587.

134 F.3d 444 (1998)

John F. TUPPER, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, First Circuit.

Decided January 12, 1998.

Attorney(s) appearing for the Case

Lawrence H. Lissitzyn, with whom Reid and Riege, P.C., Hartford, CT, Susan E. Stenger, Boston, MA, and Perkins, Smith & Cohen, LLP were on brief for appellants.

Robert W. Metzler, Attorney, Tax Division, U.S. Department of Justice, with whom Loretta C. Argrett, Assistant Attorney General, Washington, DC, Donald K. Stern, United States Attorney, Boston, MA, and Kenneth L. Greene, Attorney, Tax Division, U.S. Department of Justice, Washington, DC, were on brief for appellee.

Before TORRUELLA, Chief Judge, BOUDIN, Circuit Judge, and WOODLOCK, District Judge.

TORRUELLA, Chief Judge.

The trustees of both a multiemployer pension plan trust and an annuity plan trust appeal a judgment from the district court. The court held that during 1986, 1987, and 1988, when the plans had failed to meet the requirements of the Employee Retirement Income Security Act ("ERISA") and Internal Revenue Code ("I.R.C.") § 401(a), the trusts could not qualify as exempt from taxation as "labor organizations" under I.R.C. § 501(c)(5). We...

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