Fraternal Order of Police Illinois State Troopers Lodge No. 41 v. Commissioner
United States Tax Court
Petitioner, an exempt organization under sec. 501(c)(8), I.R.C. 1954, published The Trooper magazine. In addition to articles relating primarily to the duties of police officers, The Trooper contained two types of business listings covering a wide range of professional, consumer, and leisure products and services. The first type, the business directory, classified and arranged the listers in the same manner as the yellow pages of a telephone directory.
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Petitioner, an exempt organization under sec. 501(c)(8), I.R.C. 1954, published The Trooper magazine. In addition to articles relating primarily to the duties of police officers, The Trooper contained two types of business listings covering a wide range of professional, consumer, and leisure products and services. The first type, the business directory, classified and arranged the listers in the same manner as the yellow pages of a telephone directory. The second type, referred to as "large listings" contained the usual elements of advertisements such as blocking, illustrations, signatures,…
1Opinion of the Court
Fraternal Order of Police Illinois State Troopers Lodge No. 41, Petitioner v. Commissioner of Internal Revenue, Respondent
Fraternal Order of Police Illinois State Troopers Lodge No. 41 v. Commissioner
Docket Nos. 9035-81, 3944-83
United States Tax Court
87 T.C. 747; 1986 U.S. Tax Ct. LEXIS 45; 87 T.C. No. 45;
September 29, 1986, Filed
Decision will be entered under Rule 155.
Petitioner, an exempt organization under sec. 501(c)(8), I.R.C. 1954, published The Trooper magazine. In addition to articles relating primarily to the duties of police officers, The Trooper contained two types of business…
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- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
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