T.C. Memo. 2005-285
UNITED STATES TAX COURT
SOUTH COMMUNITY ASSOCIATION, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10959-03X. Filed December 14, 2005.
Roger J. Makley, Lance A. Gildner, and John T. Ernest,1 for
petitioner.
William I. Miller and Linda C. Grobe, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Respondent determined that petitioner is not
exempt from Federal income tax under section 501(c)(3) and
1 John T. Ernest entered an appearance for petitioner on
Jan. 27, 2004, and withdrew as petitioner’s counsel on June 4,
2004.
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