1. Home
  2. Browse Decisions
  3. T.C.
  4. 86 T.C.
  5. 86 T.C. 53 (1986)
 

COCKERLINE MEMORIAL FUND v. COMMISSIONER

Docket No. 11813-83.

86 T.C. 53 (1986)

COCKERLINE MEMORIAL FUND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 21, 1986.

Attorney(s) appearing for the Case

Dennis D. Ashenfelter, for the petitioner.

Janine L. Hook, for the respondent.

SIMPSON, Judge:

The Commissioner determined that the petitioner was liable for the excise taxes on certain private foundations under section 4945(a)(1) of the Internal Revenue Code of 19541 in the amounts of $2,823 for 1977, $3,425 for 1978, and $2,498 for 1979. The issues for decision are: (1) Whether, during the years 1977 through 1979, the petitioner, which has a program of granting scholarships to Oregon students who attend...

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