Church of World Peace, Inc. v. Commissioner

CHURCH OF WORLD PEACE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Church of World Peace, Inc. v. Commissioner

Docket No. 27306-90X

United States Tax Court

T.C. Memo 1992-318; 1992 Tax Ct. Memo LEXIS 338; 63 T.C.M. (CCH) 3096;

June 4, 1992, Filed

An appropriate order will be issued.

William T. Conklin, an officer, for petitioner.

Virginia L. Draper, for respondent.

FAY

FAY

MEMORANDUM OPINION

FAY, Judge: In a final adverse ruling, respondent revoked petitioner's exemption from Federal income tax under section 501(a) 1 as an organization described in section 501(c)(3). Petitioner…