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Stichting Pensioenfonds Voor de Gezondheid v. United States
United States Court of Appeals for the District of Columbia Circuit
129 F.3d 195 (1997)
- Written by Sean Carroll, JD
Facts
Stichting Pensioenfonds Voor de Gezondheid (the fund) (plaintiff) was a Dutch pension fund organized for the purpose of benefiting hospital workers. After being assessed taxes by the Internal Revenue Service (IRS) (defendant), the fund filed suit for a tax refund, asserting that it was a tax-exempt labor organization under Internal Revenue Code § 501(c)(5). The district court affirmed the tax assessment, granting the IRS summary judgment. The fund appealed.
Rule of Law
Issue
Holding and Reasoning (Tatel, J.)
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