Legal Opinion
Portland Golf Club v. Commissioner
Supreme Court of the United States
Decided June 21, 1990No. 89-530PublishedCited by 39 opinions
1Opinion of the CourtJustice Blackmun
This case requires us to determine the circumstances under which a social club, in calculating its liability for federal income tax, may offset losses incurred in selling food and drink to nonmembers against the income realized from its investments.
I
Petitioner Portland Golf Club is a nonprofit Oregon corporation, most of whose income is exempt from federal income tax under § 501(c)(7) of the Internal Revenue Code of 1954, 26 U. S. C. § 501(c)(7).1 Since 1914 petitioner has owned and operated a private golf and country club with a golf course, restaurant and bar, swimming pool, and tennis…
2Cases cited10 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Surloff v. CommissionerUnited States Tax Court · 1983
- Gefen v. CommissionerUnited States Tax Court · 1986
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
- Seaman v. CommissionerUnited States Tax Court · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- Sierra Club Inc. v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- Bartels Trust for Benefit of Cornell University Ex Rel. Bartels v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Texas Farm Bureau v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- Ferguson v. CommissionerCourt of Appeals for the Second Circuit · 1994
34 more not listed; retrieve them via the Exa API.