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ZETA BETA TAU FRATERNITY v. COMMISSIONER

Docket No. 9419-78.

87 T.C. 421 (1986)

ZETA BETA TAU FRATERNITY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 13, 1986.

Attorney(s) appearing for the Case

Harold R. Bucholtz, for the petitioner.

Lawrence D. Garr, and George J. Blaine for the respondent.

SWIFT, Judge:

In a timely statutory notice of deficiency respondent determined a deficiency in the unrelated business income tax of petitioner for its taxable year ending June 30, 1971, in the amount of $1,936. The only issue for decision is whether petitioner, a tax-exempt social club described in section 501(c)(7),1 also qualifies as a tax-exempt domestic fraternal society described in...

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