CRSO v. Comm'r
United States Tax Court
P is a nonprofit corporation. Its sole activity involves renting out its two parcels of debt-financed commercial real estate and distributing the profits to a sec. 501(c)(3), I.R.C., organization. P applied for tax exemption under sec. 501(c)(3), I.R.C.
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P is a nonprofit corporation. Its sole activity involves renting out its two parcels of debt-financed commercial real estate and distributing the profits to a sec. 501(c)(3), I.R.C., organization. P applied for tax exemption under sec. 501(c)(3), I.R.C. In 2003, R sent a final adverse determination letter to P at an incorrect address; P did not receive the letter until R sent it to P's counsel in 2005. P filed its petition within 90 days of receiving the final adverse determination letter. Held: Because R's initial, misdirected adverse determination letter was ineffective for purposes of…
1Opinion of the Court
OPINION
Thornton, Judge:
Respondent denied petitioner’s request for tax-exempt status under section 501(c)(3).1 Pursuant to section 7428, petitioner seeks declaratory relief.
The parties submitted this case to the Court without trial to be decided on the basis of the pleadings and the parties’ stipulation as to the administrative record. See Rules 122, 217(b). The Court’s decision will be based upon the assumption that the facts as represented in the administrative record, as stipulated, are true. See Rule 217(b).
Background
Petitioner
On December 26, 2000, petitioner was incorporated in the State…
2Cases cited9 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Walter F. Vorbleski and Florence Vorbleski v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Catterall v. CommissionerUnited States Tax Court · 1977
- Dominic A. Esposito, Guardian of the Estate of David J. McClintock Jr., a Minor v. Ralph Emery and Cecil SpencerCourt of Appeals for the Third Circuit · 1968
- Louis E. Roszkos and Vivian L. Roszkos v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- AMA Enters. v. Comm'rUnited States Tax Court · 2011
- CRSO v. Comm'rUnited States Tax Court · 2007
- CRSO v. CommissionerUnited States Tax Court · 2007