TROY STATE UNIVERSITY v. COMMR. OF INTERNAL REVENUE, 62 T.C. 493 (1974) TROY STATE UNIVERSITY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 7516-72.United States Tax Court. Filed July 9, 1974. Two individuals transferred to petitioner, an educational institution managed and controlled by a State board of education, all the issued and outstanding stock of […]
