Legal Opinion
Orange County Agricultural Society, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 19, 1990No. 587, Docket 88-4161Published
1Opinion of the Court
893 F.2d 529
65 A.F.T.R.2d 90-631, 90-1 USTC P 50,076
ORANGE COUNTY AGRICULTURAL SOCIETY, INC., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 587, Docket 88-4161.
United States Court of Appeals,
Second Circuit.
Argued Dec. 19, 1989.
Decided Jan. 19, 1990.
Ronald Jay Cohen, Walden, N.Y. (John H. Thomas, Jacobwitz and Gubits, Walden, N.Y., of counsel), for petitioner-appellant.
Murray S. Horwitz, Tax Div., Dept. of Justice, Washington, D.C. (Peter K. Scott, Acting Chief Counsel, I.R.S., Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Robert S. Pomerance, Tax…
Also in this document: Concurrence.
2Cases cited13 opinions
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
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