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CREATE, ETC., INC. v. C. I. R.

No. 79-1980.

634 F.2d 803 (1981)

CREATE (CHRISTIAN, RESEARCH, EDUCATION, ACTION, TECHNICAL ENTERPRISE), INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 19, 1981.

Attorney(s) appearing for the Case

William J. Lehrfeld, Washington, D. C., for petitioner-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, Appellate Section, R. Russell Mather, Tax Div., U. S. Dept. of Justice, Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before GEE, FAY and RANDALL, Circuit Judges.

RANDALL, Circuit Judge:

We are asked in this case to determine whether the United States Tax Court has jurisdiction under I.R.C. § 74281 to entertain an action, by an organization that was successful in obtaining rulings from the Internal Revenue Service to the effect that it was a public charity under I.R.C. §§ 509(a)(1) and 509(a)(3), for a declaratory judgment with respect to...

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