Legal Opinion
Public Industries, Inc. v. Commissioner
United States Tax Court
Decided January 8, 1991No. Docket No. 26847-88XUnpublishedCited by 3 opinions
1Opinion of the Court
PUBLIC INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Public Industries, Inc. v. Commissioner
Docket No. 26847-88X
United States Tax Court
T.C. Memo 1991-3; 1991 Tax Ct. Memo LEXIS 3; 61 T.C.M. (CCH) 1626; T.C.M. (RIA) 91003;
January 8, 1991, Filed
Decision will be entered for the respondent.
John E. Kenealy (an officer), for the petitioner.
Thomas M. Rath, for the respondent.
TANNENWALD, Judge.
TANNEWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent denied petitioner's application for recognition as a tax-exempt organization under section 501(c)(3). 1 Having exhausted…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Quality Auditing Co. v. CommissionerUnited States Tax Court · 2000
- Quality Auditing Co. v. CommissionerUnited States Tax Court · 2000
- Quality Auditing Company, Inc. v. CommissionerUnited States Tax Court · 2000