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IND. CROP IMPROVEMENT ASSOCIATION v. COMMISSIONER

Docket No. 1511-79X.

76 T.C. 394 (1981)

INDIANA CROP IMPROVEMENT ASSOCIATION, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 26, 1981.

Attorney(s) appearing for the Case

Mark I. Lillianfeld and Carl W. Kloepfer, for the petitioner.

Larry N. Johnson, for the respondent.

OPINION

WILBUR, Judge:

Respondent failed to determine whether petitioner qualifies for exemption from Federal income tax under section 501(c)(3).1 Pursuant to section 7428, petitioner has invoked jurisdiction of this Court for declaratory judgment. The statutory prerequisites for declaratory judgment have been satisfied.2 The issue for our decision is whether petitioner is

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