Variety Club Tent No. 6 Charities, Inc. - Page 8

                                         -8-                                          
          board of trustees at the Club’s annual meeting.  The board of               
          trustees, which could range in size from 3 to 15 members, manages           
          the business of petitioner.  The board of trustees chooses                  
          officers, including chairman of the board, executive director,              
          assistant director, secretary, treasurer, and one or more                   
          assistant directors, assistant secretaries, and assistant                   
          treasurers, who are responsible for petitioner’s day-to-day                 
          affairs.  The board of trustees makes decisions for petitioner at           
          monthly meetings.  The board of trustees makes expenditure                  
          decisions at its meetings; petitioner’s code of regulations does            
          not authorize individual officers or members--not even the                  
          treasurer--to make expenditure decisions.                                   
               Petitioner had 11 officers during the tenure of Lawrence C.            
          Plants (hereinafter sometimes referred to as Plants), who was               
          petitioner’s president4 during its fiscal year 1984 through                 

               3(...continued)                                                        
          the Club.  The witnesses’ and the parties’ references to                    
          membership have been in terms of membership in petitioner, and              
          not in the Club.  In discussing questions of control, both                  
          parties seem to have ignored the fact that the Club, as                     
          petitioner’s only voting member, appears to control petitioner.             
          Also, both parties seem to have ignored any question of who                 
          controlled the Club.  Initially, all the officers of petitioner             
          held more-or-less corresponding positions in the Club.  Because             
          the record does not include information as to who controlled the            
          Club during the years in issue and because the parties do not               
          regard the role of the Club as significant in dealing with the              
          issues in the instant case, we have determined to ignore the                
          controlling role of the Club.  Concord Consumers Housing v.                 
          Commissioner, 89 T.C. 105, 106 n.3 (1987).                                  
               4    So stipulated.  Petitioner’s code of regulations                  
                                                             (continued...)           




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011