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EST OF HAWAII v. COMMISSIONER

Docket No. 9866-77X.

71 T.C. 1067 (1979)

EST OF HAWAII, A HAWAIIAN CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 28, 1979.

Attorney(s) appearing for the Case

Harry Margolis and Hideki Nakamura, for the petitioner.

Bernard B. Kornmehl, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined that petitioner is not entitled to exemption from Federal income tax as an organization described in section 501(c)(3).1 Petitioner challenges respondent's determination and has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428.2 The issue is whether petitioner is operated exclusively for one or more exempt...

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