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GENERAL SIGNAL CORP. v. C.I.R.

Docket No. 97-4018.

142 F.3d 546 (1998)

GENERAL SIGNAL CORPORATION, and Subsidiaries, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 24, 1998.

Attorney(s) appearing for the Case

David J. Duez, Chicago, IL (Gregory G. Palmer, Courtney N. Stillman, McDermott, Will & Emery, of counsel), for Petitioners-Appellants.

Annette M. Wietecha, Attorney, Tax Division, Department of Justice, Washington, DC (Loretta C. Argrett, Assistant Attorney General, Kenneth L. Greene, Attorney, Tax Division, of counsel), for Respondent-Appellee.

(James A. Klein, Neil M. Grossman, Association of Private Pension and Welfare Plans, Washington, DC; James D. Holzhauer, Christine Lutgens, Timothy S. Bishop, Mayer, Brown & Platt, Chicago, IL), for Amicus Curiae Association of Private Pension and Welfare Plans.

Before: FEINBERG, OAKES and PARKER, Circuit Judges.

OAKES, Senior Circuit Judge:

General Signal Corporation ("General Signal") calculated its tax deductions for 1986 and 1987 based in part on contributions it made to a voluntary employees' beneficiary association ("VEBA"), a funded welfare benefit plan ("fund") through which it provided benefits to its employees. The VEBA is a tax-exempt entity under I.R.C. § 501(c)(9). Sections 419 and 419A of the Tax Code outline the...

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