Document Type


Publication Date



Appellant, the United States, appeals from a summary judgment entered in the District of Connecticut, Peter C. Dorsey, District Judge, finding appellees exempt from taxation because their pension plan qualifies as a labor organization under Internal Revenue Code (Code) § 501(c)(5).

Appellant asserts that the type of trust here involved can neither be considered a labor organization for the purposes of § 501(c)(5), nor eligible for the exemption for trusts which meet the requirements of the Employee Retirement Income Security Act of 1974 (ERISA). Appellees cross-appeal from the court's order striking affidavits they submitted to support their claim that the Internal Revenue Service (IRS) abused its discretion in not applying the ERISA exemption to their plan.

We reject appellant's assertion that the plan is not a labor organization for the purposes of § 501(c)(5). Accordingly, we find it unnecessary to reach the issue of whether the ERISA exemption applies, or the issue on the cross-appeal of whether the affidavits were admissible.

Miner's Dissent begins on page 565.


984 F.2d 560 (1993)

Marvin B. MORGANBESSER, Douglas Bleiler, Wayne Gyenizs, James N. McParland and International Union of Operating Engineers Local Union No. 478, A-C-D-E Pension Plan, Appellees,


UNITED STATES of America, Appellant.

Nos. 230, 353, Dockets 92-6110, 92-6118.

United States Court of Appeals, Second Circuit.

Argued November 25, 1992.

Decided January 19, 1993.

New York Law School location: File #1607. Box #131

Miner's Dissent begins on page 565.