Cockerline Memorial Fund v. Commissioner
United States Tax Court
P is a testamentary trust. The decedent's will provided that the income of the trust was to be used to furnish scholarships for residents of Oregon who attend colleges and universities in Oregon, with preference to be given to students attending Northwest Christian College.
Read the full summary
P is a testamentary trust. The decedent's will provided that the income of the trust was to be used to furnish scholarships for residents of Oregon who attend colleges and universities in Oregon, with preference to be given to students attending Northwest Christian College. The Commissioner determined that P was a private foundation and not a supporting organization as defined in sec. 509(a)(3), I.R.C. 1954. Held, in view of the historic relationship between P and Northwest, P is a supporting organization within the meaning of sec. 509(a)(3).
1Opinion of the Court
SIMPSON, Judge:
The Commissioner determined that the petitioner was hable for the excise taxes on certain private foundations under section 4945(a)(1) of the Internal Revenue Code of 19541 in the amounts of $2,823 for 1977, $3,425 for 1978, and $2,498 for 1979. The issues for decision are: (1) Whether, during the years 1977 through 1979, the petitioner, which has a program of granting scholarships to Oregon students who attend Oregon colleges, was a supporting organization within the meaning of section 509(a)(3), and (2) if, during such years, the petitioner was not a supporting organization,…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Change-All Souls Housing Corp. v. United StatesUnited States Court of Claims · 1982
- Warren M. Goodspeed Scholarship Fund, Baybank Merchants, N.A. v. CommissionerUnited States Tax Court · 1978
- Quarrie Charitable Fund v. CommissionerUnited States Tax Court · 1978
- Nellie Callahan Scholarship Fund v. CommissionerUnited States Tax Court · 1980
3Cited by7 opinions
- Lapham Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
- Polm Family Foundation, Inc. v. United StatesDistrict Court, District of Columbia · 2009
- Cockerline Memorial Fund v. CommissionerUnited States Tax Court · 1986
- Lapham Found., Inc. v. Comm'rUnited States Tax Court · 2002
- Lapham Foundation v. CIRCourt of Appeals for the Sixth Circuit · 2004
2 more not listed; retrieve them via the Exa API.