1. Home
  2. Browse Decisions
  3. T.C.
  4. 71 T.C.
  5. 71 T.C. 202 (1978)
 

AID TO ARTISANS, INC. v. COMMISSIONER

Docket No. 6215-77X.

71 T.C. 202 (1978)

AID TO ARTISANS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 20, 1978.

Attorney(s) appearing for the Case

William J. Lehrfeld and James L. Wilson, for the petitioner.

Kevin M. Bagley, for the respondent.

OPINION

GOFFE, Judge:

Petitioner has instituted this action pursuant to section 7428, I.R.C. 1954,1 for a declaratory judgment that it qualifies as an organization described in section 501(c)(3) and is entitled to an exemption from income tax under section 501(a). The issue for our decision is whether petitioner is operated exclusively for exempt purposes within the meaning of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases