Virginia Education Fund v. Commissioner
United States Tax Court
P seeks declaratory judgment under sec. 7428, I.R.C. 1954, as amended. P solicits funds for distribution to certain private schools. In 1961, R issued P a ruling that P was exempt from Federal income tax under sec. 501(c)(3), I.R.C. 1954, as amended. In 1972 R proposed in writing to P the revocation of P's exempt status.
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P seeks declaratory judgment under sec. 7428, I.R.C. 1954, as amended. P solicits funds for distribution to certain private schools. In 1961, R issued P a ruling that P was exempt from Federal income tax under sec. 501(c)(3), I.R.C. 1954, as amended. In 1972 R proposed in writing to P the revocation of P's exempt status. In 1978, R issued P a determination letter revoking such status retroactively to 1974. Held, burden of proving nondiscriminatory character of schools remained on P. Held, further, revocation is effective retroactively to 1974.
1Opinion of the Court
OPINION
Cohen, Judge:
Respondent revoked a ruling classifying petitioner as an organization exempt from Federal income tax under section 501(c)(3).1 Petitioner challenges respondent’s determination and has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428. The issues for decision are the apportionment of the burden of proof between the parties and the validity of respondent’s making the revocation retroactive to 1974.
Petitioner was organized in Virginia on May 8, 1958, as a nonstock membership corporation for charitable, educational, and literary…
2Cases cited30 opinions
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