NAT'L ASS'N FOR LEGAL SUPPORT FOR ALTERNATIVE SCHOOLS v. COMMISSIONER

Docket No. 6844-77X.

71 T.C. 118 (1978)

NATIONAL ASSOCIATION FOR THE LEGAL SUPPORT OF ALTERNATIVE SCHOOLS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 6, 1978.


Attorney(s) appearing for the Case

Michael P. Gross, for the petitioner.

James J. McGovern, for the respondent.


FAY, Judge:

Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(a)1 as an organization described in section 501(c)(3). Petitioner challenges respondent's determination and has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428.2 At issue is whether petitioner satisfies...

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