Nellie Callahan Scholarship Fund v. Commissioner
United States Tax Court
Petitioner is a testamentary trust. The decedent's will, which is petitioner's organizing document, specified that the income of the trust was to be used to provide college scholarships for members of the graduating class of Winterset, Iowa, Community High School.
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Petitioner is a testamentary trust. The decedent's will, which is petitioner's organizing document, specified that the income of the trust was to be used to provide college scholarships for members of the graduating class of Winterset, Iowa, Community High School. The Commissioner determined that petitioner was a private foundation, and not a supporting organization as defined in sec. 509(a)(3), I.R.C. 1954. The Commissioner relied solely on the ground that petitioner was not "operated * * * in connection with" a publicly supported charity as required by sec. 509(a)(3)(B) and sec.…
1Opinion of the Court
OPINION
Nims, Judge:*
Respondent determined that petitioner is a private foundation as defined in section 509(a), I.R.C. 1954.1 The petitioner has invoked the jurisdiction of this Court, pursuant to section 7428, for a declaratory judgment that it is a supporting organization as described in section 509(a)(3) and therefore not a private foundation. Petitioner has satisfied the prerequisites for this declaratory judgment action: it has exhausted its administrative remedies, section 7428(b)(2); it is the organization the classification of which is at issue, section 7428(b)(1); and it filed its…
2Cases cited3 opinions
- Taft v. HelveringSupreme Court of the United States · 1940
- Warren M. Goodspeed Scholarship Fund, Baybank Merchants, N.A. v. CommissionerUnited States Tax Court · 1978
- Quarrie Charitable Fund v. CommissionerUnited States Tax Court · 1978
3Cited by6 opinions
- Change-All Souls Housing Corp. v. United StatesUnited States Court of Claims · 1982
- Cockerline Memorial Fund v. CommissionerUnited States Tax Court · 1986
- Cockerline Memorial Fund v. CommissionerUnited States Tax Court · 1986
- Lapham Found., Inc. v. Comm'rUnited States Tax Court · 2002
- Nellie Callahan Scholarship Fund v. CommissionerUnited States Tax Court · 1980
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