Basic Bible Church v. Commissioner
United States Tax Court
In 1982, an action was instituted by the principal officer and two directors on behalf of P seeking a favorable declaratory judgment from R's final adverse determination retroactively revoking P's exempt status under sec. 501(c)(3), I.R.C. 1954. This action has not been pursued on P's behalf for the 3 years following the filing of the petition and no appearance was made on behalf of P at the scheduled date of trial. R moved to dismiss for failure of P to properly prosecute.
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In 1982, an action was instituted by the principal officer and two directors on behalf of P seeking a favorable declaratory judgment from R's final adverse determination retroactively revoking P's exempt status under sec. 501(c)(3), I.R.C. 1954. This action has not been pursued on P's behalf for the 3 years following the filing of the petition and no appearance was made on behalf of P at the scheduled date of trial. R moved to dismiss for failure of P to properly prosecute. Held; the same procedural standards apply equally to deficiency cases and declaratory judgment cases. P's lack of…
1Opinion of the Court
OPINION
GERBER, Judge:
Respondent notified petitioner of a final adverse determination revoking petitioner’s exempt status under section 501(c)(3)1 for petitioner’s taxable years 1973 through 1977. In January 1982, pursuant to section 7428, petitioner seeks a declaratory judgment that the adverse determination be declared null and void or an order reversing it. This case is before the Court on respondent’s motion to dismiss for failure of petitioner to properly prosecute.
The petition, was filed on January 27, 1982, by Jerome Daly (Daly), president, director/trustee, and principal officer of the…
2Cases cited7 opinions
- Bennie M. Callip v. Harris County Child Welfare Department, George FordCourt of Appeals for the Fifth Circuit · 1985
- United States v. Jerome DalyCourt of Appeals for the Eighth Circuit · 1973
- Brooks v. CommissionerUnited States Tax Court · 1984
- Stringer v. CommissionerUnited States Tax Court · 1985
- Ritchie v. CommissionerUnited States Tax Court · 1979
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3Cited by23 opinions
- Tweeddale v. CommissionerUnited States Tax Court · 1989
- Harper v. CommissionerUnited States Tax Court · 1992
- Rollercade, Inc. v. CommissionerUnited States Tax Court · 1991
- Page v. CommissionerUnited States Tax Court · 1986
- Fifer v. CommissionerUnited States Tax Court · 1993
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