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OHIO COUNTY AND INDEPENDENT AGRICULTURE SOCIETIES v. COMMISSIONER OF INTERNAL REVENUE

No. 77-1680.

610 F.2d 448 (1979)

OHIO COUNTY AND INDEPENDENT AGRICULTURE SOCIETIES, Delaware County Fair, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

December 12, 1979.

Attorney(s) appearing for the Case

Ernestine B. Powell, Powell & Powell, Bruce W. Powell, Columbus, Ohio, for petitioner-appellant.

Gilbert E. Andrews, Chief Asst. Atty. Gen., Leonard J. Henzke, Jr., Thomas M. Walsh, Tax. Div., U. S. Dept. of Justice, Washington, D. C., M. Carr Ferguson, Stuart E. Seigel, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before MERRITT and BROWN, Circuit Judges, and PECK, Senior Circuit Judge.

ORDER

Appellant, Ohio County and Independent Agriculture Societies, Delaware County Fair, was determined by the Commissioner of Internal Revenue in 1960 to be entitled to tax treatment under § 501(c)(3) of the Internal Revenue Code which meant that it was exempt from federal income tax as an educational organization and that contributions to it are deductible under § 170(c)(2). However, as such an organization it is subject to such tax with respect to...

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