Eiry Trust v. Commissioner
United States Tax Court
Petitioner seeks a declaratory judgment under sec. 7428 that it is an organization described in sec. 115, I.R.C. 1954, as amended, and thus its income is exempt from Federal income taxation. Furthermore, petitioner seeks a determination concerning its sec. 4947(a)(1) status as a nonexempt charitable trust. Respondent filed a motion to dismiss for lack of jurisdiction.
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Petitioner seeks a declaratory judgment under sec. 7428 that it is an organization described in sec. 115, I.R.C. 1954, as amended, and thus its income is exempt from Federal income taxation. Furthermore, petitioner seeks a determination concerning its sec. 4947(a)(1) status as a nonexempt charitable trust. Respondent filed a motion to dismiss for lack of jurisdiction. Held, petitioner is not entitled to a declaratory judgment under sec. 7428 that its income is exempt under sec. 115. Held, further, petitioner is entitled to seek a declaratory judgment under sec. 7428 concerning its status as a…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent’s "Motion to Dismiss for Lack of Jurisdiction and, In the Alternative, to Strike Allegations Relating to Application of Internal Revenue Code Section 115.” After a review of the record, we agree with and adopt his opinion which is set forth below.1
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
Petitioner brought an action for declaratory judgment pursuant to section 74282 and other applicable sections contesting respondent’s…
2Cases cited8 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- American Guidance Foundation, Inc. v. United StatesDistrict Court, District of Columbia · 1980
- People of God Community v. CommissionerUnited States Tax Court · 1980
- Industrial Aid for the Blind v. CommissionerUnited States Tax Court · 1979
- Friends of Soc. of Servants of God v. CommissionerUnited States Tax Court · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Eiry Trust v. CommissionerUnited States Tax Court · 1981
- Foundation of Human Understanding v. CommissionerUnited States Tax Court · 1987
- Foundation of Human Understanding v. CommissionerUnited States Tax Court · 1987
- Foundation of Human Understanding v. CommissionerUnited States Tax Court · 1987