Tax Planning and Compliance for Tax-Exempt Organizations, 2024 Cumulative Supplement, 6th Edition

Table of Cases

Adams v. Commissioner, 70 T.C. 373 (1978), aff'd, (unpublished) (2d Cir. 1982) and 70 T.C. 446 (1978), §14.8

Airlie Foundation v. IRS, 283 F. Supp. 2d 58, (D.D.C. 2003), §21.4(b)

Allgemeiner Arbeit Verein v. Commissioner, 25 T.C. 371 (1955), aff'd, 237 F.2d 604 (3d Cir. 1956), §9.1(b)

Alliance Defending Freedom v. IRS, 120 AFTR2d 2017‐5924 (C.D. Colo.), §____

Alumnae Chapter Beta of Clovia v. Commissioner, T.C. Memo. 1983‐303 (U.S. Tax Ct.1983), §5.1(a)

Alumni Ass'n of Univ. of Oregon v. Commissioner, T.C. Memo 1996‐63, §21.10(d)

Amana Refrigeration, Inc. v. United States., 152 Ct. Cl. 406 (1961), §20.7

American Academy of Family Physicians v. United States, No. 95‐2791 WM (8th Cir. 1996), aff'g 95‐1 USTC 50,240 (W.D. Mo. 1995), §8.4(b)

American Ass'n of Christian Schools Voluntary Employees Beneficiary Ass'n Welfare Plan Trust by Janney v. United States, 850 F.2d 1510 (11th Cir., Ala. 1988), §21.3

American Bar Endowment v. United States, 761 F.2d 1573 (Fed. Cir. 1985), §21.8(f)

American Campaign Academy v. Commissioner, 92 T.C. 66 (U.S. Tax Ct. 1989), §§5.1(e), 5.1(h)

American Campaign Academy v. Commissioner, 92 T.C. 1053 (1989), §§2.1(e), 23.2(a)

American College of Physicians v. United States, 475 U.S. 834 (1986), §21.8(d)

American Fisherman's Tuna Boat Ass'n v. Rogan, 51 F. Supp. 933 (S.D. Cal. 1943), §8.4(a)American Guidance Foundation, Inc. v.

United States, 80‐1 USTC 9452 (D.D.C. 1980), §3.2

American Guidance Foundation, Inc. v. United States, 490 F. ...