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PORTLAND GOLF CLUB v. COMMISSIONER

Docket No. 13436-85.

55 T.C.M. 212 (1988)

T.C. Memo. 1988-76

Portland Golf Club v. Commissioner.

United States Tax Court.

Filed February 24, 1988.

Attorney(s) appearing for the Case

Allen B. Bush, 1100 S.W. 6th Ave., Portland, Ore., for the petitioner.1 Gerald W. Douglas, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income taxes for its fiscal years ending September 30, 1980, and September 30, 1981, in the amounts of $1,828 and $3,470, respectively. The issue for decision is whether petitioner, a social club exempt from tax under section 501(c)(7)2, may offset against unrelated business taxable income from interest, an amount which represents...

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