1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 56 T.C.M.
  5. 56 T.C.M. 1401 (1989)
 

BILL WILDT'S MOTORSPORT ADVANCEMENT CRUSADE v. COMMISSIONER

Docket No. 22975-87X.

56 T.C.M. 1401 (1989)

T.C. Memo. 1989-93

Bill Wildt's Motorsport Advancement Crusade v. Commissioner.

United States Tax Court.

Filed March 9, 1989.

Attorney(s) appearing for the Case

Bill Wildt (Trustee), for the petitioner. William I. Miller, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined that petitioner does not qualify for exemption from income taxation under section 501(c)(3).1 This case is before us pursuant to a petition for a declaratory judgment under Rule 217.2

The questions presented are whether petitioner is operated exclusively for an exempt purpose within the meaning of section 501(c)(3); and whether any...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases