PARKLANE RESIDENTIAL SCHOOL, INC. v. COMMISSIONER

Docket No. 11449-77.

45 T.C.M. 988 (1983)

T.C. Memo. 1983-139

Parklane Residential School, Inc. v. Commissioner.

United States Tax Court.

Filed March 16, 1983.


Attorney(s) appearing for the Case

Donald G. Gardner, President, pro se, Fullerton, Calif. James Kamman, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for the years ending August 31, 1972, and August 31, 1973, in the amounts of $42,046 and $601, respectively. The issue for our decision is whether petitioner, an organization exempt from income tax pursuant to section 501,1 received unrelated business taxable income within the meaning of sections 511 and...

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