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DIALCAB TAXI OWNERS GUILD ASSOCIATION, INC. v. COMMISSIONER

Docket No. 714-78.

42 T.C.M. 590 (1981)

T.C. Memo. 1981-410

Dialcab Taxi Owners Guild Association, Inc. v. Commissioner.

United States Tax Court.

Filed August 10, 1981.

Attorney(s) appearing for the Case

Charles M. Levy, for the petitioner. Michael A. DeLuca and Michael Shaff, for the respondent.

Memorandum Opinion

TANNENWALD, Chief Judge:

Respondent determined deficiencies in petitioner's Federal income taxes of $29,115.96, $69,889.53, and $111,658.93 for the taxable years 1973, 1974, and 1975. The issues presented are whether petitioner is an organization described in section 501(c)(12)1 and, if not, whether initiation fees and weekly dues received by petitioner from its members are excludable from petitioner's gross...

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