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ANN JACKSON FAMILY FOUNDATION v. C.I.R.

No. 92-70211.

15 F.3d 917 (1994)

The ANN JACKSON FAMILY FOUNDATION, Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 4, 1994.

Attorney(s) appearing for the Case

Robert W. Wood, Bancroft & McAlister, San Francisco, California, for petitioner-appellee.

Joan I. Oppenheimer, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellant.

Before: REINHARDT and LEAVY, Circuit Judges, and MERHIGE, District Judge.

LEAVY, Circuit Judge:

In this case we are called upon to decide whether the Tax Court erred by invalidating a federal income tax regulation on the ground that it was inconsistent with its governing statute. For the reasons which follow, we affirm that decision.

FACTS AND PRIOR PROCEEDINGS

In December 1978 Ann Gavit Jackson ("Jackson") established The Ann Jackson Family Foundation ("Foundation"), a private, non-operating, tax-exempt entity whose sole...

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