Legal Opinion

Minnequa University Club v. Commissioner

United States Tax Court

Decided November 30, 1971No. Docket No. 5656-69UnpublishedCited by 4 opinions

1Opinion of the Court

The Minnequa University Club, A Colorado Corporation (Not For Pecuniary Profit) v. Commissioner.

Minnequa University Club v. Commissioner

Docket No. 5656-69.

United States Tax Court

T.C. Memo 1971-305; 1971 Tax Ct. Memo LEXIS 27; 30 T.C.M. (CCH) 1305; T.C.M. (RIA) 71305;

November 30, 1971, Filed

Stanley L. Drexler, 1107 Loman Bldg., Denver, Colo., for the petitioner. William O. Lynch, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: Respondent determined deficiencies in petitioner's income tax and additions to tax, as follows:

Year

Deficiency

Addition to tax, sec. 6651(a),…

2Cases cited14 opinions

  1. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  2. Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
  3. West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
  4. Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
  5. Teleservice Company of Wyoming Valley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958

9 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Washington Athletic Club v. United States of America, Washington Athletic Club v. United StatesCourt of Appeals for the Ninth Circuit · 1980
  2. Pittsburgh Press Club v. United StatesCourt of Appeals for the Third Circuit · 1976
  3. Wisconsin Department of Revenue v. Lake Wisconsin Country ClubCourt of Appeals of Wisconsin · 1985
  4. Wisconsin Department of Revenue v. Lake Wisconsin Country ClubCourt of Appeals of Wisconsin · 1985

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