SIERRA CLUB, INC. v. COMMISSIONER

Docket No. 8650-91.

65 T.C.M. 2582 (1993)

T.C. Memo. 1993-199

Sierra Club, Inc. v. Commissioner.

United States Tax Court.

Filed May 10, 1993.


Attorney(s) appearing for the Case

B. Holly Schadler and Karl L. Kellar, 607 Fourteenth St., N.W., Washington, D.C., for petitioner. Dianne I. Crosby, for respondent.


Memorandum Opinion

HALPERN, Judge:

By notice of deficiency dated February 11, 1991, respondent determined deficiencies in petitioner's Federal income tax liabilities for petitioner's taxable years ended September 30, 1985, 1986, and 1987, in the amounts of $12,654, $22,591, and $152,514, respectively. In its petition, petitioner assigned error to respondent's determinations that (1) income from petitioner's rental of its mailing lists constituted unrelated...

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