BUBBLING WELL CHURCH v. COMMISSIONER

Docket No. 5717-79X.

74 T.C. 531 (1980)

BUBBLING WELL CHURCH OF UNIVERSAL LOVE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 9, 1980.


Attorney(s) appearing for the Case

Peter R. Stromer, for the petitioner.

Richard G. Goldman, for the respondent.


FEATHERSTON, Judge:

This is an action for declaratory judgment pursuant to section 7428(a).1 Petitioner filed an application for recognition of exemption from Federal income tax on June 9, 1977, seeking exemption under section 501(c)(3) and claiming to be a church within the meaning of sections 509(a)(1) and 170(b)(1)(A)(i). Upon completion of the administrative consideration of petitioner's status, the Internal Revenue Service...

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