Legal Opinion
David Muresan Scientific Research Foundation v. Commissioner
United States Tax Court
Decided February 5, 2018No. 11943-14XUnpublished
1Opinion of the Court
T.C. Memo. 2018-13
UNITED STATES TAX COURT DAVID MURESAN SCIENTIFIC RESEARCH FOUNDATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11943-14X. Filed February 5, 2018. David Muresan (an officer), for petitioner. Mark A. Weiner, for respondent. MEMORANDUM OPINION ASHFORD, Judge: The Internal Revenue Service (IRS or respondent) determined that petitioner is not exempt from Federal income tax under section 501(a) because it is not an organization described in section 501(c)(3).1 Petitioner 1 Unless otherwise indicated, all section references are to the Internal…
2Cases cited9 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Bubbling Well Church of Universal Love, Inc. v. CommissionerUnited States Tax Court · 1980
- Bubbling Well Church of Universal Love, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Sound Health Ass'n v. CommissionerUnited States Tax Court · 1978
- Harding Hospital, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1974
4 more not listed; retrieve them via the Exa API.