Anclote Psychiatric Ctr. v. Commissioner
United States Tax Court
R examined the information returns of P, an organization exempt from Federal income tax. R concluded that P's exempt status should be revoked and informed P by letter of this conclusion. P submitted a written response to R in support of its continued exemption. Over 270 days thereafter, P filed a petition for declaratory judgment pursuant to sec. 7428, I.R.C., regarding its continuing tax-exempt status.
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R examined the information returns of P, an organization exempt from Federal income tax. R concluded that P's exempt status should be revoked and informed P by letter of this conclusion. P submitted a written response to R in support of its continued exemption. Over 270 days thereafter, P filed a petition for declaratory judgment pursuant to sec. 7428, I.R.C., regarding its continuing tax-exempt status. On the date P filed its petition, R had not issued a "proposed revocation" letter or a "final adverse determination" letter to P. R filed a motion to dismiss P's petition for lack of…
1Opinion of the Court
OPINION
WRIGHT, Judge:
This matter is beforfe the Court on respondent's motion to dismiss petitioner's petition for declaratory judgment filed pursuant to section 74281 on the basis that we lack jurisdiction. For the reasons set forth herein, we hold that the Court has jurisdiction over this matter and that respondent's motion to dismiss petitioner's petition for declaratory judgment must be denied.
Petitioner is a nonprofit Florida corporation recognized as exempt from Federal income tax as an organization described in section 501(c)(3). In 1981, after obtaining its tax-exempt status,…
2Cases cited6 opinions
- Maryland Casualty Co. v. Pacific Coal & Oil Co.Supreme Court of the United States · 1941
- McKart v. United StatesSupreme Court of the United States · 1969
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- Prince Corp. v. CommissionerUnited States Tax Court · 1976
- High Adventure Ministries, Inc. v. CommissionerUnited States Tax Court · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United Cancer Council, Inc. v. CommissionerUnited States Tax Court · 1993
- Anclote Psychiatric Ctr. v. CommissionerUnited States Tax Court · 1992
- United Cancer Council, Inc. v. CommissionerUnited States Tax Court · 1993