Legal Opinion
Council for Educ. v. Comm'r
United States Tax Court
Decided December 16, 2013No. Docket No. 17890-11XUnpublished
1Opinion of the Court
THE COUNCIL FOR EDUCATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Council for Educ. v. Comm'r
Docket No. 17890-11X
United States Tax Court
T.C. Memo 2013-283; 2013 Tax Ct. Memo LEXIS 295; 106 T.C.M. (CCH) 669;
December 16, 2013, Filed
Decision will be entered for respondent.
Harold R. Huggins (an officer), for petitioner.
Victoria A. Judson, Kirk M. Paxson, Patricia P. Wang, and Eugene Kim, for respondent.
GUY, Special Trial Judge.
GUY
MEMORANDUM OPINION
GUY, Special Trial Judge: Respondent determined that the Council for Education (petitioner) does not qualify for exemption from…
2Cases cited16 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Coalition to Defend Affirmative Action v. BrownCourt of Appeals for the Ninth Circuit · 2012
- Girard Trust Co. v. United StatesSupreme Court of the United States · 1926
- Coalition for Economic Equity v. WilsonCourt of Appeals for the Ninth Circuit · 1997
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