Church of World Peace v. Commissioner

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

Church of World Peace v. Commissioner

Docket No. 27306-90X

United States Tax Court

T.C. Memo 1994-87; 1994 Tax Ct. Memo LEXIS 88; 67 T.C.M. (CCH) 2282;

February 28, 1994, Filed

For petitioner: William T. Conklin, an officer.

For respondent: Virginia L. Hamilton and Sara J. Barkley.

FAY

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: The Commissioner revoked petitioner's exemption from Federal income taxation under section 501(a)1 as an organization described in section 501(c)(3). Pursuant to section 7428,…