Peek v. Commissioner
United States Tax Court
Held: Respondent's motion for summary judgment granted where stipulations revealed that charitable trust created by P was not to be treated as an organization described in sec. 501(c)(3), I.R.C. 1954, for the taxable year 1974 for failure to comply with the filing requirements for tax-exempt status. Contributions by P to the trust were therefore nondeductible. Sec. 508(d)(2)(B).
1Opinion of the Court
Joseph T. Peek, Petitioner v. Commissioner of Internal Revenue, Respondent
Peek v. Commissioner
Docket No. 10650-78
United States Tax Court
73 T.C. 912; 1980 U.S. Tax Ct. LEXIS 185;
February 26, 1980, Filed
Held: Respondent's motion for summary judgment granted where stipulations revealed that charitable trust created by P was not to be treated as an organization described in sec. 501(c)(3), I.R.C. 1954, for the taxable year 1974 for failure to comply with the filing requirements for tax-exempt status. Contributions by P to the trust were therefore nondeductible. Sec. 508(d)(2)(B).
Joseph T. Peek,…
2Cases cited9 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Poller v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1962
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- In Re Yarn Processing Patent Validity Litigation. Sauquoit Fibers Company v. Leesona Corporation, Kayser-Roth Corporation (In Its Own Name and D/B/A Kayser-Roth Hosiery Companyand Kayser-Roth Hosiery Co., Inc.) v. Leesona Corporation, Leesona Corporation v. The Duplan CorporationCourt of Appeals for the Fifth Circuit · 1974
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