In a rare case in which the imposition of excess benefit taxes is contested in court, the Tax Court has affirmed the imposition of nearly $300,000 in taxes and more in penalties. With the defendant not represented, the opinion goes into great detail about the situation and the rationale for imposition of taxes and penalties. It denied a claim for taxes on health insurance premiums that had been asserted by the Internal Revenue Service. Dr. Chidozie Ononuju formed American Medical Missionary Care, Inc. as a medical clinic in 1998 and received exemption as a 501(c)(3) organization in 2000. It filed regular Form 990 tax information returns. Dr. Ononuju served as president throughout and his...