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
Last modified: May 25, 2011