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GERMAN SOCIETY OF MARYLAND, INC. v. COMMISSIONER

Docket No. 3512-80.

80 T.C. 741 (1983)

GERMAN SOCIETY OF MARYLAND, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 21, 1983.

Attorney(s) appearing for the Case

George O. Sparks, Jr., and Felix Berger, for the petitioner.

J. Calton Howard, Jr., for the respondent.

WILBUR, Judge:

Respondent determined that petitioner was liable for private foundation excise taxes under section 4945(a)(1)1 in the amount of $920 in 1974, $650 in 1975, and $417 in 1976. The issue for our decision is whether a party that has "corrected" its improper expenditure, as specified by the Code and regulations, is relieved of liability for the initial tax of section 4945(a)(1).

FINDINGS OF FACT

The facts...

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