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.
Miner '56, Roger J., "Morganbesser v. US, 984 F. 2d 560 - Court of Appeals, 2nd Circuit 1993" (1993). Circuit Court Opinions. 372.