Legal Opinion
GameHearts v. Comm'r
United States Tax Court
Decided November 16, 2015No. Docket No. 20303-13XUnpublished
1Opinion of the Court
GAMEHEARTS, A MONTANA NONPROFIT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
GameHearts v. Comm'r
Docket No. 20303-13X.
United States Tax Court
T.C. Memo 2015-218; 2015 Tax Ct. Memo LEXIS 228; 110 T.C.M. (CCH) 454;
November 16, 2015, Filed
Decision will be entered for respondent.
Ron Glick (an officer), for petitioner.
Pamela J. Sewell, for respondent.
PUGH, Judge.
PUGH
MEMORANDUM OPINION
PUGH, Judge: Respondent determined that GameHearts, A Montana Nonprofit Corporation (GameHearts) is not exempt from Federal income tax under section 501(a)1 because it is not an organization…
2Cases cited17 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
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