Gladstone Foundation v. Commissioner
United States Tax Court
Respondent by letter to petitioner proposed to revoke its nonprivate foundation status. Twenty-nine days later, petitioner submitted a written protest to respondent appealing the proposed revocation. After the lapse of more than 900 days from that submission and the completion of protest and appeals procedures, no final adverse determination letter had been sent.
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Respondent by letter to petitioner proposed to revoke its nonprivate foundation status. Twenty-nine days later, petitioner submitted a written protest to respondent appealing the proposed revocation. After the lapse of more than 900 days from that submission and the completion of protest and appeals procedures, no final adverse determination letter had been sent. Petitioner filed a declaratory judgment action under sec. 7428, I.R.C. 1954. Held, petitioner is an organization described in sec. 7428(a)(1) and entitled to bring an action under sec. 7428(a)(2) because respondent has failed to make…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent’s motion to dismiss for lack of jurisdiction. After a review of the record, we agree with and adopt his opinion which is set forth below.1
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
Petitioner brought an action for declaratory judgment pursuant to section 7428 and Rule 211, Tax Court Rules of Practice and Procedure,2 on the ground that respondent failed to make a determination with respect to petitioner’s continuing…
2Cases cited26 opinions
- Maryland Casualty Co. v. Pacific Coal & Oil Co.Supreme Court of the United States · 1941
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- Smith v. Illinois Bell Telephone Co.Supreme Court of the United States · 1926
- Walker v. Southern Railway Co.Supreme Court of the United States · 1966
21 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Efco Tool Co. v. CommissionerUnited States Tax Court · 1983
- McManus v. CommissionerUnited States Tax Court · 1989
- Urantia Foundation v. CommissionerUnited States Tax Court · 1981
- AHW Corp. v. CommissionerUnited States Tax Court · 1982
- Eiges v. CommissionerUnited States Tax Court · 1993
22 more not listed; retrieve them via the Exa API.