Legal Opinion
The Korean-American Senior Mutual Association, Inc. v. Commissioner
United States Tax Court
Decided September 9, 2020No. 21829-17XUnpublished
1Opinion of the Court
T.C. Memo. 2020-129
UNITED STATES TAX COURT THE KOREAN-AMERICAN SENIOR MUTUAL ASSOCIATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21829-17X. Filed September 9, 2020. Samuel S. Weissman, for petitioner. Catherine R. Chastanet and Mark L. Hulse, for respondent. MEMORANDUM OPINION LEYDEN, Special Trial Judge: After examining the activities of petitioner, The Korean-American Senior Mutual Association, Inc. (KASMA), the Internal -2- [*2] Revenue Service (IRS)1 issued a final adverse determination letter dated September 6, 2017, revoking KASMA’s tax-exempt status…
2Cases cited28 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
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