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BASIC BIBLE CHURCH v. COMMISSIONER

Docket No. 5221-79X.

74 T.C. 846 (1980)

BASIC BIBLE CHURCH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 28, 1980.

Attorney(s) appearing for the Case

Robert E. Kovacevich, for the petitioner.

Elizabeth D. DePriest, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined that petitioner is not exempt from Federal income tax under section 501(c)(3),1 and that petitioner is not a church described in section 170(b)(1)(A)(i). The prerequisites for declaratory judgment having been satisfied,2 petitioner has, pursuant to section 7428, invoked the jurisdiction of this Court.<...

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