NEW COMMUNITY SENIOR CITIZEN HOUSING CORP. v. COMMISSIONER

Docket No. 5190-78X.

72 T.C. 372 (1979)

NEW COMMUNITY SENIOR CITIZEN HOUSING CORPORATION, A NEW JERSEY CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 21, 1979.


Attorney(s) appearing for the Case

Peter C. Aslanides, John B. Brescher, Jr., and Robert S. Scavone, for the petitioner.

Marc A. Feller, for the respondent.


OPINION

WILES, Judge:

This matter is before the Court on respondent's "Motion to Dismiss for Lack of Jurisdiction" filed July 17, 1978. Respondent contends that no "determination" as set forth in section 7428(a)(1)1 was made with respect to petitioner's continuing qualification as a section 501(c)(3) organization. As a result, he asserts this Court lacks jurisdiction as prescribed in Rule 210(c)(1), Tax Court Rules of...

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