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Associated Master Barbers & Beauticians of America v. Commissioner
United States Tax Court
69 T.C. 53 (1977)
Associated Master Barbers & Beauticians of America (the organization) (plaintiff) was a nonprofit organization formed for the purpose of promoting a unity of sentiment among, and the united protection of, barbers, beauticians, and hairstylists. The organization established, administered, and operated various insurance programs for its members, including a sick plan, a death plan, and a supplemental plan. A large majority of the organization’s members participated in the insurance programs. The insurance programs’ receipts and disbursements each often accounted for over 30 percent of the organization’s overall receipts and disbursements, respectively. The Internal Revenue Service (IRS) (defendant) revoked the organization’s tax-exempt status. The organization appealed the decision in the United States Tax Court.
Rule of Law
Holding and Reasoning (Dawson, J.)
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