# Gladstone Foundation v. Commissioner

> United States Tax Court · August 6, 1981 · 77 T.C. 221

URL: https://www.frixlaw.com/law-library/cases/4484512

## Case

- **Full name:** J. David Gladstone Foundation, Richard S. Brawerman, Richard D. Jones, and David Orgell, Trustees v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** August 6, 1981
- **Citations:** 77 T.C. 221; 1981 U.S. Tax Ct. LEXIS 86
- **Precedential status:** Published
- **Opinion:** Dissent by Featherston
- **Judges:** Dawson,Cantrel,Hall,Simpson,Tannenwald,Fay,Goffe,Featherston,Parker,Chabot,Parker
- **Cited by:** 17 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4484512

## Opinion text

Featherston, J., dissenting: I respectfully dissent. I would follow the decision of the District Court in New York County Health Services Review Organization, Inc. v. Commissioner (D. D.C. 1980, 45 AFTR 2d 80-1552, 80-1 USTC par. 9398 ), and thus avoid the jurisdictional uncertainties created by declining to give effect to the procedural rules on exemption'revocations. The merits of the substantive issue can be litigated in the second case filed by petitioner.
Parker, J., agrees with this dissenting opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4484512. Public record. Not legal advice.