SYRANG AERO CLUB, INC. v. COMMISSIONER

Docket No. 13244-78X.

73 T.C. 717 (1980)

SYRANG AERO CLUB, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 17, 1980.


Attorney(s) appearing for the Case

John M. Lischak, for the petitioner.

Richard S. Kestenbaum and Bernard B. Kornmehl, for the respondent.


OPINION

TIETJENS, Judge:

Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(c)(3).1 Petitioner, challenging respondent's adverse determination, has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428.

The issue for our determination is whether petitioner is organized and operated exclusively for one or more exempt...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases