1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 72 T.C.M.
  5. 72 T.C.M. 578 (1996)
 

THWAITES TERRACE HOUSE OWNERS CORP. v. COMMISSIONER

Docket No. 15777-94.

72 T.C.M. 578 (1996)

T.C. Memo. 1996-406

Thwaites Terrace House Owners Corp. v. Commissioner.

United States Tax Court.

Filed September 3, 1996.

Attorney(s) appearing for the Case

Terrence J. Dwyer, Bronxville, N.Y., for the petitioner.1 Andrew J. Mandell, for the respondent.

MEMORANDUM OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax of $8,117 for 1989 and $6,606 for 1990.

The issues for decision are:

1. Whether petitioner, a housing cooperative under section 216, is subject to subchapter T (sections 1381-1388), as petitioner contends, or is a membership organization under section 277, as respondent contends. We hold that petitioner is subject to subchapter T and is...

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