T.C. Memo. 1995-567 UNITED STATES TAX COURT DEER PARK COUNTRY CLUB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26210-93. Filed November 28, 1995. John S. Elias, for petitioner. William I. Miller, for respondent. MEMORANDUM OPINION HAMBLEN, Chief Judge: Deer Park Country Club (petitioner) is a nonprofit Illinois corporation qualifying as a social club that is exempt from taxation under section 501(c)(7).1 Respondent determined a deficiency of $33,782 in petitioner's Federal income tax liability for its taxable year ended October 1Unless otherwise indicated, section references are to the Internal Revenue Code as in effect for the year in issue. Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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