El Paso Del Aguila Elderly v. Commissioner
United States Tax Court
P applied for tax exempt status under sec. 501(c)(3), I.R.C.Held, P has failed to provide sufficient information to permit the conclusion that it will operate exclusively in furtherance of exempt purposes.
1Opinion of the Court
EL PASO DEL AGUILA ELDERLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
El Paso Del Aguila Elderly v. Commissioner
Docket No. 12828-89X
United States Tax Court
T.C. Memo 1992-441; 1992 Tax Ct. Memo LEXIS 464; 64 T.C.M. (CCH) 376;
August 4, 1992, Filed
Decision will be entered for respondent.
P applied for tax exempt status under sec. 501(c)(3), I.R.C.Held, P has failed to provide sufficient information to permit the conclusion that it will operate exclusively in furtherance of exempt purposes.
For Petitioner: David Riojas.
For Respondent: Mary Kay James.
NIMS
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MEMORANDUM OPINION
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2Cases cited4 opinions
- United States v. SanchezSupreme Court of the United States · 1950
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
- Mutual Aid Association of the Church of the Brethren v. United StatesCourt of Appeals for the Tenth Circuit · 1985
- La Verdad v. CommissionerUnited States Tax Court · 1984
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