Zagfly, Inc. v. Comm'r

ZAGFLY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Zagfly, Inc. v. Comm'r

Docket No. 1494-12X

United States Tax Court

T.C. Memo 2013-29; 2013 Tax Ct. Memo LEXIS 31; 105 T.C.M. (CCH) 1214;

January 28, 2013, Filed

Decision will be entered for respondent.

M. Renee Orth (an officer), for petitioner.

Mark Alan Weiner, Victoria A. Judson, Kirk M. Paxson, and Patricia P. Wang, for respondent.

GUY, Special Trial Judge.

GUY

MEMORANDUM OPINION

GUY, Special Trial Judge: Zagfly, Inc. (petitioner), submitted to respondent an application for recognition of exempt status under section 501(c)(3). 1…