Waco Lodge No. 166, Benevolent & Protective Order of Elks v. Commissioner
United States Tax Court
Held, petitioner's income from operation of a weekly bingo game constituted unrelated business taxable income under secs. 511 and 513, I.R.C. 1954. Heldfurther, petitioner is not liable for the addition to tax under sec. 6651(a)(1).
1Opinion of the Court
WACO LODGE NO. 166, BENEVOLENT & PROTECTIVE ORDER OF ELKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Waco Lodge No. 166, Benevolent & Protective Order of Elks v. Commissioner
Docket No. 15696-79.
United States Tax Court
T.C. Memo 1981-546; 1981 Tax Ct. Memo LEXIS 207; 42 T.C.M. (CCH) 1202; T.C.M. (RIA) 81546;
September 24, 1981.
Held, petitioner's income from operation of a weekly bingo game constituted unrelated business taxable income under secs. 511 and 513, I.R.C. 1954. Heldfurther, petitioner is not liable for the addition to tax under sec. 6651(a)(1).
Jane Matyastik, for the…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Commissioner v. SmithSupreme Court of the United States · 1945
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- South End Italian Independent Club, Inc. v. CommissionerUnited States Tax Court · 1986
- Waco Lodge No. 166, Benevolent & Protective Order of Elks v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- South End Italian Independent Club, Inc. v. CommissionerUnited States Tax Court · 1986