1. Home
  2. Browse Decisions
  3. T.C.
  4. 74 T.C.
  5. 74 T.C. 1299 (1980)
 

U. OF MASS. MED. SCHOOL GROUP PRACT. v. COMMISSIONER

Docket No. 2710-79X.

74 T.C. 1299 (1980)

UNIVERSITY OF MASSACHUSETTS MEDICAL SCHOOL GROUP PRACTICE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 16, 1980.

Attorney(s) appearing for the Case

David M. Donaldson and Carolyn N. Osteen, for the petitioner.

Henry K. W. Woo, for the respondent.

OPINION

WILBUR, Judge:

Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(c)(3).1 Petitioner challenges respondent's determination and has invoked jurisdiction of this Court for a declaratory judgment under section 7428. The statutory prerequisities for declaratory judgment have been satisfied.2 The issue for our decision is whether...

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