BRICKLAYERS BENEFIT PLANS OF DELAWARE VALLEY, INC. v. COMMISSIONER

Docket No. 14566-79.

81 T.C. 735 (1983)

BRICKLAYERS BENEFIT PLANS OF DELAWARE VALLEY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 13, 1983.


Attorney(s) appearing for the Case

Benjamin S. Ohrenstein, for the petitioner.

Howard Philip Newman, for the respondent.


OPINION

FAY, Judge:

Respondent determined a deficiency of $51 in petitioner's Federal income tax for its fiscal year ended June 30, 1976. The only issue is whether petitioner is a tax-exempt organization as described in section 501(c)(9).1

The facts have been fully stipulated and are so found.

Petitioner Bricklayers Benefit Plans of Delaware Valley, Inc., is a Pennsylvania nonprofit corporation. Its principal...

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