United States Ninth Circuit

In an action seeking a refund of income tax, penalties, additions, and interest paid for 2000-2002 under 28 U.S.C. section 1346(a) and I.R.C. section 7422, summary judgment for defendant is affirmed where plaintiff engaged in a business of the sort ordinarily engaged in for profit, and provided non-incidental services for particular members, and therefore was not entitled to the I.R.C. section 501(c)(6) exemption.

Appellate Information

• Argued 07/09/2009
• Decided 07/08/2010
• Published 07/08/2010

Judges

• Diarmuid F. O'Scannlain

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• K. Lee Marshall, Bridget M. Rowan