Texas Learning Technology Group v. Commissioner
United States Tax Court
P, an exempt organization under sec. 501(c)(3), I.R.C., that was established pursuant to interlocal agreements with 11 Texas public school districts to formulate, develop, and administer programs on behalf of group member school districts to assist in the improvement of student learning and to further implement the purposes and objectives of the Texas Education Code, sought classification as a nonprivate foundation under sec. 509(a)(1), I.R.C., on the ground that it was a…
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P, an exempt organization under sec. 501(c)(3), I.R.C., that was established pursuant to interlocal agreements with 11 Texas public school districts to formulate, develop, and administer programs on behalf of group member school districts to assist in the improvement of student learning and to further implement the purposes and objectives of the Texas Education Code, sought classification as a nonprivate foundation under sec. 509(a)(1), I.R.C., on the ground that it was a political subdivision of a State as described in sec. 170(b)(1)(A)(v) and (c)( 1), I.R.C. Held, that P is not a political…
1Opinion of the Court
Texas Learning Technology Group, Petitioner v. Commissioner of Internal Revenue, Respondent
Texas Learning Technology Group v. Commissioner
Docket No. 18585-89X
United States Tax Court
96 T.C. 686; 1991 U.S. Tax Ct. LEXIS 110; 96 T.C. No. 28;
April 30, 1991, Filed
Decision will be entered for the respondent.
P, an exempt organization under sec. 501(c)(3), I.R.C., that was established pursuant to interlocal agreements with 11 Texas public school districts to formulate, develop, and administer programs on behalf of group member school districts to assist in the improvement of student learning and to…
2Cases cited14 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- United States v. Cambridge Loan & Building Co.Supreme Court of the United States · 1928
- Brown v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Commissioner of Internal Revenue v. Shamberg's EstateCourt of Appeals for the Second Circuit · 1944
- Allied Fidelity Corporation, F/k/a, William E. Roe, Allied Agents, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
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