OHIO COUNTY & INDEPENDENT AGRICULTURE SOCIETIES v. COMMISSIONER

Docket No. 4812-77.

43 T.C.M. 1126 (1982)

T.C. Memo. 1982-210

Ohio County & Independent Agriculture Societies, Delaware County Fair v. Commissioner.

United States Tax Court.

Filed April 21, 1982.


Attorney(s) appearing for the Case

Bruce W. Powell and Ernestine B. Powell, 1382 Neil St., Columbus, Ohio, for the petitioner. Mary Helen Weber, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1972 and 1973 in the respective amounts of $1,391.06 and $3,060.81.

All of the facts have been stipulated and are found accordingly.

Petitioner Ohio County & Independent Agriculture Societies, Delaware County Fair (Delaware County Agricultural Society), is an agricultural society whose principal place of business was in...

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