Legal Opinion
Nationalist Movement v. Commissioner
United States Tax Court
Decided December 7, 1992No. Docket No. 10540-91XUnpublished
1Opinion of the Court
THE NATIONALIST MOVEMENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nationalist Movement v. Commissioner
Docket No. 10540-91X
United States Tax Court
T.C. Memo 1992-698; 1992 Tax Ct. Memo LEXIS 736; 64 T.C.M. (CCH) 1479;
December 7, 1992, Filed
For Petitioner: Richard Barrett.
For Respondent: Vivian A. Moore.
PANUTHOS
PANUTHOS
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: Respondent determined that The Nationalist Movement (petitioner) does not qualify for exemption from Federal income taxation under section 501(c)(3). 1 Petitioner has invoked the jurisdiction of this Court by…
2Cases cited13 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
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