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SOUTHERN CHURCH OF BROTHERHOOD v. COMMISSIONER

Docket No. 14064-78X.

74 T.C. 1223 (1980)

THE SOUTHERN CHURCH OF UNIVERSAL BROTHERHOOD ASSEMBLED, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 10, 1980.

Attorney(s) appearing for the Case

W. L. Wooten, for the petitioner.

Stephen E. Sokolic, for the respondent.

OPINION

WILBUR, Judge:

This is an action for declaratory judgment pursuant to section 7428.1 Petitioner, the Southern Church of Universal Brotherhood Assembled (TSCUBA, hereinafter referred to as the church), filed an application for recognition of exemption from Federal income tax on February 27, 1978, seeking exemption under section 501(c)(3) and claiming to be a church. Upon...

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