New Community Senior Citizen Housing Corp. v. Commissioner
United States Tax Court
Petitioner was incorporated under the laws of New Jersey on Oct. 6, 1976. On Dec. 1, 1976, respondent issued a determination letter indicating petitioner qualified as an organization described in sec. 501(c)(3), I.R.C. 1954, which was exempt from tax under sec. 501(a). On Aug. 3, 1977, petitioner requested a ruling from respondent as to whether certain proposed transactions would jeopardize its continuing qualification as a sec. 501(c)(3), I.R.C. 1954, organization.
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Petitioner was incorporated under the laws of New Jersey on Oct. 6, 1976. On Dec. 1, 1976, respondent issued a determination letter indicating petitioner qualified as an organization described in sec. 501(c)(3), I.R.C. 1954, which was exempt from tax under sec. 501(a). On Aug. 3, 1977, petitioner requested a ruling from respondent as to whether certain proposed transactions would jeopardize its continuing qualification as a sec. 501(c)(3), I.R.C. 1954, organization. On Feb. 17, 1978, respondent issued a ruling that one of the proposed transactions would jeopardize petitioner's tax-exempt…
1Opinion of the Court
OPINION
Wiles, Judge:
This matter is before the Court on respondent’s “Motion to Dismiss for Lack of Jurisdiction” filed July 17,1978. Respondent contends that no “determination” as set forth in section 7428(a)(1)1 was made with respect to petitioner’s continuing qualification as a section 501(c)(3) organization. As a result, he asserts this Court lacks jurisdiction as prescribed in Rule 210(c)(1), Tax Court Rules of Practice and Procedure.2
Petitioner is a New Jersey corporation with its principal office in Newark, N.J. It was incorporated on October 6, 1976. On December 1, 1976, respondent…
2Cases cited2 opinions
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- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- Loftus v. CommissionerUnited States Tax Court · 1988
- American New Covenant Church v. CommissionerUnited States Tax Court · 1980
- Shut Out Dee-Fence, Inc. v. CommissionerUnited States Tax Court · 1981
- Urantia Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1982
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