1. Home
  2. Browse Decisions
  3. F.3d
  4. 672 F.3d
  5. 672 F.3d 284 (2012)
 

OCEAN PINES ASS'N, INC. v. C.I.R.

No. 11-1029.

672 F.3d 284 (2012)

OCEAN PINES ASSOCIATION, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: March 2, 2012.

Attorney(s) appearing for the Case

ARGUED: Jerrold A. Thrope , Gordon, Feinblatt, Rothman, Hoffberger & Hollander, Baltimore, Maryland, for Appellant. Teresa Thomas Milton , United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Steven M. Gevarter , Gordon, Feinblatt, Rothman, Hoffberger & Hollander, Baltimore, Maryland, for Appellant. Gilbert S. Rothenberg , Acting Deputy Assistant Attorney General, Bruce R. Ellisen , Tax Division, United States Department of Justice, Washington, D.C., for Appellee.

Affirmed by published opinion. Judge MOTZ wrote the opinion, in which Judge SCHROEDER and Judge CHILDS joined.

OPINION

DIANA GRIBBON MOTZ, Circuit Judge:

The Tax Court determined that the net income from two parking lots and a beach club owned by a tax-exempt association constitutes "unrelated business taxable income." The association appeals. Because the income derived from the parking lots and beach club is not "substantially related" to the association's tax-exempt purpose, we affirm.

I.

Before the Tax Court, the parties stipulated to the facts...

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