Legal Opinion
Wendy L. Parker Rehabilitation Foundation, Inc. v. Commissioner
United States Tax Court
Decided August 4, 1986No. Docket No. 855-85XUnpublishedCited by 1 opinion
1Opinion of the Court
WENDY L. PARKER REHABILITATION FOUNDATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wendy L. Parker Rehabilitation Foundation, Inc. v. Commissioner
Docket No. 855-85X.
United States Tax Court
T.C. Memo 1986-348; 1986 Tax Ct. Memo LEXIS 272; 52 T.C.M. (CCH) 51; T.C.M. (RIA) 86348;
August 4, 1986.
Sidney Meyers, for the petitioner.
Kevin C. Reilly, for the respondent.
GERBER
MEMORANDUM OPINION
GERBER, Judge: Petitioner seeks a declaratory judgment, pursuant to section 7428, 1 that it is an organization exempt from taxation under section 501(c)(3). The issue presented for our…
2Cases cited13 opinions
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Unitary Mission Church v. CommissionerUnited States Tax Court · 1980
- General Conference of Free Church v. CommissionerUnited States Tax Court · 1979
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3Cited by1 opinion
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