U.S. Court of Appeals for the Sixth Circuit
Losantiville Country Club v. Comm'r of Internal Revenue
This writing
- Type
- Lead opinion
- Filed
- Oct. 15, 2018
- Case
- Losantiville Country Club v. Comm'r of Internal Revenue
- Case status
- Decided
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Opening text
The first passage of the document, as extracted by the source provider.
COOK, Circuit Judge. Losantiville Country Club hosted unprofitable nonmember events for many years, consistently using those losses to avoid paying tax on its investment income. Because the Internal Revenue Service determined that Losantiville did not hold nonmember events for the primary purpose of making a profit, the club could not offset its income from investments with losses from those nonmember activities. Invalidating those…
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