AHW Corp. v. Commissioner
United States Tax Court
In its initial request for recognition as an organization exempt from Federal income tax under sec. 501(c)(3), I.R.C. 1954, petitioner proposed to engage in two types of activities -- the development of a housing project, and the provision of consulting and management services. Respondent issued a proposed adverse determination on the ground that providing the consulting and management services would cause petitioner to be not exempt.
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In its initial request for recognition as an organization exempt from Federal income tax under sec. 501(c)(3), I.R.C. 1954, petitioner proposed to engage in two types of activities -- the development of a housing project, and the provision of consulting and management services. Respondent issued a proposed adverse determination on the ground that providing the consulting and management services would cause petitioner to be not exempt. Petitioner then agreed not to provide such services, and it obtained a final determination that it was an organization described in sec. 501(c)(3), I.R.C. 1954.…
1Opinion of the Court
OPINION
Whitaker, Judge:
Petitioner brought an action for a declaratory judgment pursuant to section 74281 and Rule 211, Tax Court Rules of Practice and Procedure, to review a determination with respect to petitioner’s initial qualification as an organization described in section 501(c)(3). This case is now before the Court on respondent’s motion to dismiss for lack of jurisdiction on the ground that no adverse determination has been issued to petitioner, and that there is therefore no actual, justiciable controversy that can be heard by this Court.
Petitioner is a nonprofit corporation…
2Cases cited9 opinions
- Aetna Life Insurance v. HaworthSupreme Court of the United States · 1937
- Maryland Casualty Co. v. Pacific Coal & Oil Co.Supreme Court of the United States · 1941
- Thompson v. CommissionerUnited States Tax Court · 1978
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- New Community Senior Citizen Housing Corp. v. CommissionerUnited States Tax Court · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- High Adventure Ministries, Inc. v. CommissionerUnited States Tax Court · 1983
- Henry Randolph Consulting v. CommissionerUnited States Tax Court · 1999
- High Adventure Ministries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- AHW Corp. v. CommissionerUnited States Tax Court · 1982
- Henry Randolph Consulting v. CommissionerUnited States Tax Court · 1999
2 more not listed; retrieve them via the Exa API.