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NATIONAL WATER WELL ASSOCIATION, INC. v. COMMISSIONER

Docket No. 22420-83.

92 T.C. 75 (1989)

NATIONAL WATER WELL ASSOCIATION, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 24, 1989.

Attorney(s) appearing for the Case

Robert D. Marotta and Michael A. Mess, for the petitioner.

Genevieve K. Murtaugh, for the respondent.

OPINION

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for its fiscal year ended October 31, 1980 in the amount of $21,082. The issues for decision are:

(1) Whether insurance dividends received by petitioner, a business league exempt from taxation under section 501(c)(6),1 as the group policyholder of an insurance program that the business league endorsed constitute unrelated...

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