Legal Opinion
Local Union 712, I. B. E. W. Scholarship Trust Fund v. Commissioner
United States Tax Court
Decided February 2, 1983No. Docket No. 9510-80XUnpublishedCited by 2 opinions
1Opinion of the Court
LOCAL UNION 712, I.B.E.W. SCHOLARSHIP TRUST FUND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Local Union 712, I. B. E. W. Scholarship Trust Fund v. Commissioner
Docket No. 9510-80X.
United States Tax Court
T.C. Memo 1983-76; 1983 Tax Ct. Memo LEXIS 725; 45 T.C.M. (CCH) 675; T.C.M. (RIA) 83076;
February 2, 1983.
J. Philip Colavincenzo and Robert J. Jones, for the petitioner.
Elizabeth S. Henn, for the respondent.
WILBUR
MEMORANDUM OPINION
WILBUR, Judge: Respondent determined that petitioner did not qualify for exemption from Federal income tax under section 501(a) as an organization…
2Cases cited10 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- Ohio Teamsters Educational and Safety Training Trust Fund v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Presbyterian & Reformed Pub. Co. v. CommissionerUnited States Tax Court · 1982
- Richard T. Armantrout v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- American Campaign Academy v. CommissionerUnited States Tax Court · 1989
- American Campaign Academy v. CommissionerUnited States Tax Court · 1989