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ORANGE COUNTY AGR. SOC., INC. v. C.I.R.

No. 587, Docket 88-4161.

893 F.2d 529 (1990)

ORANGE COUNTY AGRICULTURAL SOCIETY, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided January 19, 1990.

Attorney(s) appearing for the Case

Ronald Jay Cohen, Walden, N.Y. (John H. Thomas, Jacobwitz and Gubits, Walden, N.Y., of counsel), for petitioner-appellant.

Murray S. Horwitz, Tax Div., Dept. of Justice, Washington, D.C. (Peter K. Scott, Acting Chief Counsel, I.R.S., Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Robert S. Pomerance, Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before OAKES, Chief Judge, PRATT, Circuit Judge, and SAND, District Judge.

SAND, District Judge:

Orange County Agricultural Society, Inc. ("Society" or "Taxpayer") commenced this action in the United States Tax Court pursuant to section 7428(a) of the Internal Revenue Code1 seeking a declaratory judgment that, contrary to the determination of the Commissioner of Internal Revenue, it remained qualified as a tax-exempt organization under section 501(c)(3). After trial, the Tax Court, Julian I. Jacobs, J., sustained...

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