Legal Opinion
Hutchinson Baseball Enterprises, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided December 20, 1982No. 80-1179PublishedCited by 8 opinions
1Opinion of the Court
HOLLOWAY,' Circuit Judge.
This is an appeal by the Commissioner of Internal Revenue from a decision by the United States Tax Court that the taxpayer Hutchinson Baseball Enterprises, Inc., is organized for the promotion, advancement, and sponsorship of recreational and amateur athletics and therefore qualifies as a charitable organization under § 501(c)(3) of the Internal Revenue Code. 26 U.S.C.A. § 501(c)(3).
The Commissioner’s final adverse determination was issued in August 1978, revoking an earlier ruling that the taxpayer qualified for the exempt status. This proceeding was then brought in…
2Cases cited8 opinions
- United States v. PriceSupreme Court of the United States · 1960
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
- In the Matter of Stauffer Chemical Company v. Environmental Protection Agency and United States of AmericaCourt of Appeals for the Tenth Circuit · 1981
- College Preparatory School for Girls v. EvattOhio Supreme Court · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Nationalist Movement v. CommissionerCourt of Appeals for the Fifth Circuit · 1994
- IHC Health Plans, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- Phi Delta Theta Fraternity v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1990
- The Association of the Bar of the City of New York v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988
- GameHearts v. Comm'rUnited States Tax Court · 2015
3 more not listed; retrieve them via the Exa API.