Miss Georgia Scholarship Fund, Inc. v. Commissioner
United States Tax Court
The petitioner was set up to provide a fund for the purpose of giving scholarships to contestants in the Miss Georgia Pageant.
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The petitioner was set up to provide a fund for the purpose of giving scholarships to contestants in the Miss Georgia Pageant. The participants were required as a condition for qualifying for scholarships to enter into a contract which would obligate them in the event they were selected to participate in the Miss America Pageant to abide by the rules and regulations of the pageants, including participation in public appearances and the like, under the sponsorship of the Miss Georgia Pageant. Held: The only activity engaged in by the petitioner was the awarding of so-called scholarships to…
1Opinion of the Court
Miss Georgia Scholarship Fund, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Miss Georgia Scholarship Fund, Inc. v. Commissioner
Docket No. 5127-78X
United States Tax Court
72 T.C. 267; 1979 U.S. Tax Ct. LEXIS 126;
May 1, 1979, Filed
Decision will be entered for the respondent.
The petitioner was set up to provide a fund for the purpose of giving scholarships to contestants in the Miss Georgia Pageant. The participants were required as a condition for qualifying for scholarships to enter into a contract which would obligate them in the event they were selected to participate in…
2Cases cited9 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Phillip L. Parr and Barbara M. Parr v. United States of America, James David Emerson and Nancy M. Emerson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
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