Eiry Trust v. Commissioner
United States Tax Court
Petitioner seeks a declaratory judgment under sec. 7428 that it is an organization described in sec. 115, I.R.C. 1954, as amended, and thus its income is exempt from Federal income taxation. Furthermore, petitioner seeks a determination concerning its sec. 4947(a)(1) status as a nonexempt charitable trust. Respondent filed a motion to dismiss for lack of jurisdiction.
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Petitioner seeks a declaratory judgment under sec. 7428 that it is an organization described in sec. 115, I.R.C. 1954, as amended, and thus its income is exempt from Federal income taxation. Furthermore, petitioner seeks a determination concerning its sec. 4947(a)(1) status as a nonexempt charitable trust. Respondent filed a motion to dismiss for lack of jurisdiction. Held, petitioner is not entitled to a declaratory judgment under sec. 7428 that its income is exempt under sec. 115. Held, further, petitioner is entitled to seek a declaratory judgment under sec. 7428 concerning its status as a…
1Opinion of the Court
Allen Eiry Trust, Clair M. Forrest, Trustee, Petitioner v. Commissioner of Internal Revenue, Respondent
Eiry Trust v. Commissioner
Docket No. 5760-81X
United States Tax Court
77 T.C. 1263; 1981 U.S. Tax Ct. LEXIS 12;
December 16, 1981, Filed
Petitioner seeks a declaratory judgment under sec. 7428 that it is an organization described in sec. 115, I.R.C. 1954, as amended, and thus its income is exempt from Federal income taxation. Furthermore, petitioner seeks a determination concerning its sec. 4947(a)(1) status as a nonexempt charitable trust. Respondent filed a motion to dismiss for lack of…
2Cases cited9 opinions
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- American Guidance Foundation, Inc. v. United StatesDistrict Court, District of Columbia · 1980
- People of God Community v. CommissionerUnited States Tax Court · 1980
- Industrial Aid for the Blind v. CommissionerUnited States Tax Court · 1979
- Friends of Soc. of Servants of God v. CommissionerUnited States Tax Court · 1980
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