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CHURCH IN BOSTON v. COMMISSIONER

Docket No. 7083-77X.

71 T.C. 102 (1978)

THE CHURCH IN BOSTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 1, 1978.

Attorney(s) appearing for the Case

David Shapiro, for the petitioner.

Bernard B. Kornmehl, for the respondent.

OPINION

GOFFE, Judge:

The Commissioner determined that petitioner does not qualify for exemption from Federal income tax under section 501(a), Internal Revenue Code of 1954,1 as an organization described in section 501(c)(3). Petitioner has challenged respondent's determination by invoking the jurisdiction of this Court for a declaratory judgment pursuant to section 7428. The issue for our decision is whether petitioner...

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