Legal Opinion
Media Sports League, Inc. v. Commissioner
United States Tax Court
Decided November 25, 1986No. Docket No. 9397-85XUnpublished
1Opinion of the Court
THE MEDIA SPORTS LEAGUE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Media Sports League, Inc. v. Commissioner
Docket No. 9397-85X.
United States Tax Court
T.C. Memo 1986-568; 1986 Tax Ct. Memo LEXIS 41; 52 T.C.M. (CCH) 1093; T.C.M. (RIA) 86568;
November 25, 1986.
Howard J. Gallagher, III, for the petitioner.
Joseph M. Abele, for the respondent.
WILLIAMS
MEMORANDUM OPINION
WILLIAMS, Judge*: The Commissioner determined that petitioner does not qualify for exemption from Federal income taxation under section 501(a)1 as an organization described in section 501(c)(3). Petitioner seeks…
2Cases cited11 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- First Libertarian Church v. CommissionerUnited States Tax Court · 1980
- Ohio Teamsters Educational and Safety Training Trust Fund v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Schoger Foundation v. CommissionerUnited States Tax Court · 1981
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