Larchmont Foundation, Inc. v. Commissioner
United States Tax Court
P was the president of F, a private foundation. The Commissioner determined that disbursements listed on F's return for 1971 were taxable expenditures within the meaning of sec. 4945, I.R.C. 1954 (relating to certain prohibited expenditures by a private foundation). The Commissioner also determined that F was liable for the initial excise tax under sec. 4945(a)(1), the additional tax under sec. 4945(b)(1), and the penalty under sec. 6684, I.R.C. 1954, and that P was liable…
Read the full summary
P was the president of F, a private foundation. The Commissioner determined that disbursements listed on F's return for 1971 were taxable expenditures within the meaning of sec. 4945, I.R.C. 1954 (relating to certain prohibited expenditures by a private foundation). The Commissioner also determined that F was liable for the initial excise tax under sec. 4945(a)(1), the additional tax under sec. 4945(b)(1), and the penalty under sec. 6684, I.R.C. 1954, and that P was liable for the additional tax under sec. 4945(b)(2). Held: 1. F has the burden of proof with respect to sec. 4945(a)(1), and it…
1Opinion of the Court
Simpson, Judge:
The Commissioner determined that for 1971 the petitioners are liable for the following excise taxes and penalty:
Sec. 4945(a)(1) Sec. 4945(b)(1) Sec. 4945(b)(2)
I.R.C. 19541 additional tax additional tax Sec. 668U
Petitioner initial tax foundation manager penalty
Larchmont Foundation, Inc. $89.10 $891 $980.10
Paul R. Stout .$446.50
The issues for decision are: (1) Whether the burden of proof under section 4945(a)(1), relating to certain prohibited expenditures by a private foundation, lies with the Commissioner or the petitioners; (2) whether such burden of proof has been carried in…
2Cases cited22 opinions
- United States v. WhiteSupreme Court of the United States · 1944
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Oscanyan v. Arms Co.Supreme Court of the United States · 1881
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Curcio v. United StatesSupreme Court of the United States · 1957
17 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Howell v. CommissionerUnited States Tax Court · 1981
- German Soc. of Maryland, Inc. v. CommissionerUnited States Tax Court · 1983
- Moody v. CommissionerUnited States Tax Court · 1995
- Thorne v. CommissionerUnited States Tax Court · 1992
- Parks v. Comm'rUnited States Tax Court · 2015
9 more not listed; retrieve them via the Exa API.