LOSANTIVILLE COUNTRY CLUB v. C.I.R.

No. 17-2394.

906 F.3d 468 (2018)

LOSANTIVILLE COUNTRY CLUB, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: October 15, 2018.


Attorney(s) appearing for the Case

ARGUED: Bryce A. Lenox , GILES & LENOX, LLC, Cincinnati, Ohio, for Appellant. Paul A. Allulis , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Bryce A. Lenox , GILES & LENOX, LLC, Cincinnati, Ohio, for Appellant. Paul A. Allulis , Arthur T. Catterall , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: COOK, STRANCH, and NALBANDIAN, Circuit Judges.


OPINION

Losantiville Country Club hosted unprofitable nonmember events for many years, consistently using those losses to avoid paying tax on its investment income. Because the Internal Revenue Service determined that Losantiville did not hold nonmember events for the primary purpose of making a profit, the club could...

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