PEOPLE OF GOD COMMUNITY v. COMMISSIONER

Docket No. 4806-79X.

75 T.C. 127 (1980)

PEOPLE OF GOD COMMUNITY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 14, 1980.


Attorney(s) appearing for the Case

James A. Schmiesing and Leo Philip Reilly, for the petitioner.

Larry N. Johnson, for the respondent.


OPINION

FAY, Judge:

Respondent determined petitioner does not qualify for exemption from Federal income tax as an organization described in section 501(c)(3).1 Having exhausted its administrative remedies as required by section 7428(b)(2), petitioner has timely invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428(a). The issues are whether...

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