Pulpit Resource v. Commissioner
United States Tax Court
1. Held, in an action brought under sec. 7428(a), I.R.C. 1954, for a declaratory judgment on petitioner's qualification as an exempt organization under sec. 501(a) and (c)( 3), I.R.C. 1954, submitted on the stipulated administrative record, a motion for summary judgment is pointless, and respondent's motion is denied. 2. Held, further, on the facts established by the administrative record and assumed to be true, petitioner was organized and operated exclusively for religious…
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1. Held, in an action brought under sec. 7428(a), I.R.C. 1954, for a declaratory judgment on petitioner's qualification as an exempt organization under sec. 501(a) and (c)( 3), I.R.C. 1954, submitted on the stipulated administrative record, a motion for summary judgment is pointless, and respondent's motion is denied. 2. Held, further, on the facts established by the administrative record and assumed to be true, petitioner was organized and operated exclusively for religious and charitable purposes and qualifies as an exempt organization under sec. 501(a) and (c)( 3), I.R.C. 1954.
1Opinion of the Court
OPINION
Drennen, Judge:
This is an action for declaratory judgment pursuant to section 7428(a), I.R.C. 1954.1
Respondent issued a final adverse ruling on April 13, 1977, with respect to petitioner’s application for exempt status under section 501(a) on the ground that petitioner’s operation is similar to a commercial enterprise operated for profit and, therefore, is not operated exclusively for any of the purposes enumerated in section 501(c)(3). Petitioner has petitioned this Court for a declaratory judgment relating to its qualification as an organization described in section 501(c)(3). After…
2Cases cited13 opinions
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- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
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