Legal Opinion
Friends of the Benedictines in the Holy Land, Inc. v. Commissioner
United States Tax Court
Decided February 21, 2018No. 22012-13XUnknown
1Opinion of the Court
150 T.C. No. 5
UNITED STATES TAX COURT FRIENDS OF THE BENEDICTINES IN THE HOLY LAND, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22012-13X. Filed February 21, 2018. Following IRS inaction on P’s application for recognition of tax-exempt status, P filed a petition for a judgment declaring it to be an organization exempt from Federal income tax under I.R.C. sec. 501(a). The IRS subsequently issued a favorable determination letter and, before even filing an answer, R conceded. P moved for an award of reasonable administrative and litigation costs under I.R.C. sec.…
2Cases cited11 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Minahan v. CommissionerUnited States Tax Court · 1987
- David J. Powell and Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Swanson v. CommissionerUnited States Tax Court · 1996
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