Legal Opinion
Policemen's Benevolent Asso. v. Commissioner
United States Tax Court
Decided November 25, 1981No. Docket No. 5602-80XUnpublishedCited by 2 opinions
1Opinion of the Court
POLICEMEN'S BENEVOLENT ASSOCIATION OF WESTCHESTER COUNTY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Policemen's Benevolent Asso. v. Commissioner
Docket No. 5602-80X.
United States Tax Court
T.C. Memo 1981-679; 1981 Tax Ct. Memo LEXIS 58; 42 T.C.M. (CCH) 1750; T.C.M. (RIA) 81679;
November 25, 1981.
Stephen A. Mishkin and Thomas R. Langan, for the petitioner.
Karen M. Martino, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined petitioner does not qualify for exemption from Federal income tax as an organization described in section 501(c)(3). 1 Having…
2Cases cited6 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
- Baltimore Regional Joint Board Health & Welfare Fund v. CommissionerUnited States Tax Court · 1978
- Watson v. United StatesCourt of Appeals for the Third Circuit · 1965
- Ohio Teamsters Educational & Safety Training Trust Fund v. CommissionerUnited States Tax Court · 1981
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Tobler v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1991
- Southeast Rural Volunteer Fire Department v. Nebraska Department of RevenueNebraska Supreme Court · 1997