- 3 - FINDINGS OF FACT Some of the facts have been stipulated for trial pursuant to Rule 91 and are incorporated herein by reference. We find as facts the parties' stipulations of fact. Petitioner is a labor organization exempt from taxation pursuant to section 501(c)(5). Petitioner’s principal office, at the time of the filing of the petition in the instant case, was 388 Hillside Avenue, Needham, Massachusetts. The purpose of petitioner is: (1) To represent and act as bargaining agent in matters of policy, wages, hours, and other conditions of employment, and to engage in other concerted activities for the purpose of collective bargaining or other mutual aid or protection, of and for the members of the Uniformed Branch of the Division of State Police, Department of Public Safety, of the Commonwealth of Massachusetts, and (2) to promote and develop a friendly and fraternal spirit among all of the members of the Uniformed Branch of the Division of State Police. Approximately 1,100 to 1,300 State troopers were eligible to join petitioner during each of the taxable years in issue. Nearly all those who were eligible to be members were members. The Constabulary was the official publication of petitioner and was intended for both internal and external use. The Constabulary was characterized as petitioner’s "yearbook" or "ad- book".Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011