Adirondack League Club v. Commissioner
United States Tax Court
Petitioner is a nonprofit New York membership corporation organized and operated for: (1) The preservation and conservation of the Adirondack forests and the proper protection of game and fish in the Adirondack Region. (2) The establishment and promotion of an improved system of forestry. (3) The maintenance of an ample preserve for the benefit of its members for the purpose of hunting, fishing, rest, and recreation.
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Petitioner is a nonprofit New York membership corporation organized and operated for: (1) The preservation and conservation of the Adirondack forests and the proper protection of game and fish in the Adirondack Region. (2) The establishment and promotion of an improved system of forestry. (3) The maintenance of an ample preserve for the benefit of its members for the purpose of hunting, fishing, rest, and recreation. Petitioner lost its tax-exempt status as of 1943 upon respondent's determination that petitioner received a substantial amount of income from timber operations conducted on its…
1Opinion of the Court
Adirondack League Club, Petitioner v. Commissioner of Internal Revenue, Respondent
Adirondack League Club v. Commissioner
Docket No. 4752-67
United States Tax Court
55 T.C. 796; 1971 U.S. Tax Ct. LEXIS 176;
February 25, 1971, Filed
Decision will be entered for the respondent.
Petitioner is a nonprofit New York membership corporation organized and operated for: (1) The preservation and conservation of the Adirondack forests and the proper protection of game and fish in the Adirondack Region. (2) The establishment and promotion of an improved system of forestry. (3) The maintenance of an ample…
Also in this document: Concurrence · Raum; Concurrence · Dawson; Concurrence · Tannenwald.
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. CommissionerSupreme Court of the United States · 1941
- United States v. GilmoreSupreme Court of the United States · 1963
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
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