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ABA RETIREMENT FUNDS v. U.S.

No. 13-2332.

759 F.3d 718 (2014)

ABA RETIREMENT FUNDS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 21, 2014.

Attorney(s) appearing for the Case

Michael A. Clark , Attorney, Tacy Fletcher Flint , Attorney, Sidley Austin LLP, Chicago, IL, for Plaintiff-Appellant.

Stephen T. Lyons , Attorney, Jennifer M. Rubin , Attorney, Tamara W. Ashford , Attorney, Teresa E. McLaughlin , Attorney, Department of Justice, Washington, DC, Thomas P. Walsh , Attorney, Office of the United States Attorney, Chicago, IL, for Defendant-Appellee.

Before WOOD, Chief Judge, and EASTERBROOK and KANNE, Circuit Judges.

WOOD, Chief Judge.

ABA Retirement Funds, to which we refer simply as ABA Retirement, appeals the district court's denial of its request for tax-exempt status for the years 2000 through 2002. Agreeing with the Internal Revenue Service, the district court found that ABA Retirement was not a tax-exempt "business league" under 26 U.S.C. § 501(c)(6) during the relevant period. We agree with that assessment and affirm.

I

Because the district court...

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