1. Home
  2. Browse Decisions
  3. T.C.
  4. 79 T.C.
  5. 79 T.C. 793 (1982)
 

COPYRIGHT CLEARANCE CENTER, INC. v. COMMISSIONER

Docket No. 4591-81X.

79 T.C. 793 (1982)

COPYRIGHT CLEARANCE CENTER, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 15, 1982.

Attorney(s) appearing for the Case

Leonard J. Henzke, Jr., and William J. Lehrfeld, for the petitioner.

Adeline P. Malone, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined that petitioner does not qualify for exemption from income taxation as an organization described in section 501(c)(3), I.R.C. 1954, and petitioner has invoked the jurisdiction of this Court to obtain a declaratory judgment as to its exempt status.1 The question presented is whether petitioner is organized and operated exclusively for exempt purposes. The case was submitted...

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