1. Home
  2. Browse Decisions
  3. F.2d
  4. 877 F.2d
  5. 877 F.2d 750 (1989)
 

NORTH RIDGE COUNTRY CLUB v. C.I.R.

No. 88-7062.

877 F.2d 750 (1989)

NORTH RIDGE COUNTRY CLUB, Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 6, 1989.

Attorney(s) appearing for the Case

Kenneth L. Greene, Asst. Atty. Gen., Tax Div., Washington, D.C., for respondent-appellant.

Alvin R. Wohl and Michael P. Casterton, Sacramento, Cal., for petitioner-appellee.

Before CANBY, THOMPSON and LEAVY, Circuit Judges.

LEAVY, Circuit Judge:

OVERVIEW

The Commissioner of Internal Revenue ("the Commissioner") appeals a tax court decision rejecting its deficiency assessment of North Ridge Country Club's ("the Club") taxable income for 1979. A social club such as the Club is taxed on non-member income. I.R.C. §§ 501(c)(7), 512(a)(3).1 The Club's income from a non-member activity exceeded the direct costs of conducting the activity, but...

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