Quality Auditing Company, Inc. v. Commissioner

114 T.C. No. 31

UNITED STATES TAX COURT QUALITY AUDITING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8794-99X. Filed June 19, 2000. P is a nonprofit corporation organized to audit structural steel fabricators pursuant to a quality certification program administered by the American Institute of Steel Construction, Inc. (AISC). AISC is likewise a nonprofit organization and is exempt from Federal taxation under sec. 501(c)(6), I.R.C. As its primary activity, P inspects the quality control procedures used in facilities of fabricators applying to AISC for…