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BROOK, INC. v. C.I.R.

No. 1475, Docket 86-4025.

799 F.2d 833 (1986)

The BROOK, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Second Circuit.

Decided August 21, 1986.

Attorney(s) appearing for the Case

Charles T. Crawford, New York City, for The Brook, Inc.

Kenneth L. Greene, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Roger M. Olsen, Asst. Atty. Gen., Michael Paup, Robert S. Pomerance, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for C.I.R.

Leonard J. Henzke, Jr., Washington, D.C. (Lehrfeld & Henzke, Washington, D.C., of counsel), for amicus curiae Nat. Club Ass'n.

Before MANSFIELD, NEWMAN and CARDAMONE, Circuit Judges.

MANSFIELD, Circuit Judge:

The Brook, a tax-exempt social club, appeals the decision of the Tax Court, Jules G. Korner, III, Judge, upholding the Commissioner of Internal Revenue's finding that the club had made inadequate tax payments on the portion of its 1979 and 1980 earnings subject to income tax under 26 U.S.C. § 511 (1982).1 The club had avoided paying any income tax by using losses it suffered in providing meals to non...

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