Legal Opinion
International Postgraduate Medical Foundation v. Commissioner
United States Tax Court
Decided January 24, 1989No. Docket No. 8103-83XUnpublishedCited by 1 opinion
1Opinion of the Court
INTERNATIONAL POSTGRADUATE MEDICAL FOUNDATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
International Postgraduate Medical Foundation v. Commissioner
Docket No. 8103-83X.
United States Tax Court
T.C. Memo 1989-36; 1989 Tax Ct. Memo LEXIS 38; 56 T.C.M. (CCH) 1140; T.C.M. (RIA) 89036;
January 24, 1989
Ronald K. Van Wert, for the petitioner.
Joyce M. Resnick, for the respondent.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: This case presents for decision the issue of whether a not-for-profit corporation that conducted continuing medical educational tours abroad operated…
2Cases cited14 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- Est of Hawaii v. CommissionerUnited States Tax Court · 1979
- Christian Stewardship Assistance, Inc. v. CommissionerUnited States Tax Court · 1978
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3Cited by1 opinion
- Airlie Foundation, Inc. v. United StatesDistrict Court, District of Columbia · 1993