Mannheimer Charitable Trust v. Commissioner
United States Tax Court
Petitioner, a private foundation, made grants to two other private foundations, all three of which had been established by the same person to promote his interest and concern about animals and nonhuman primates. Some of the same officers and trustees held similar positions in all three foundations.
Read the full summary
Petitioner, a private foundation, made grants to two other private foundations, all three of which had been established by the same person to promote his interest and concern about animals and nonhuman primates. Some of the same officers and trustees held similar positions in all three foundations. Held, on the facts of this case, petitioner is subject to the 10 percent excise tax on "taxable expenditures" imposed by sec. 4945(a)(1) of the Internal Revenue Code, since its contributions to the other two foundations during 1981-1983 were "taxable expenditures" within sec. 4945(d)(4), by reason…
1Opinion of the Court
RAUM, Judge:
The Commissioner determined that petitioner, taxable as a private foundation, is Hable for the 10-percent private foundation excise tax under section 4945(a)(1)1 in the amounts of $42,184 in 1981, $41,205 in 1982, and $26,173 in 1983, in respect of grants which it made to two other private foundations. The issue is whether such grants were “taxable expenditures” under section 4945(d)(4), which in turn depends upon whether petitioner exercised “expenditure responsibility” with respect to the grants within the meaning of section 4945(h). The case was submitted on the basis of a…
2Cases cited11 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Rev. Donald L. Jackson v. The Statler FoundationCourt of Appeals for the Second Circuit · 1974
- Davenport v. CommissionerUnited States Tax Court · 1967
- Quick Trust v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling CorporationCourt of Appeals for the Second Circuit · 1968
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- D. Robert Autrey, Jr., an Individual, Cross-Appellants v. United States of America, Cross-AppelleeCourt of Appeals for the Eleventh Circuit · 1989
- Thorne v. CommissionerUnited States Tax Court · 1992
- D. Robert Autrey, Jr., an Individual, Cross-Appellants v. United States of America, Cross-AppelleeCourt of Appeals for the Eleventh Circuit · 1989
- Mannheimer Charitable Trust v. CommissionerUnited States Tax Court · 1989
- Thorne v. CommissionerUnited States Tax Court · 1992