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FAIRFAX CTY. ECONOMIC DEV. AUTH. v. COMMISSIONER

Docket No. 8296-80B.

77 T.C. 546 (1981)

FAIRFAX COUNTY ECONOMIC DEVELOPMENT AUTHORITY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 2, 1981.

Attorney(s) appearing for the Case

Benton Burroughs, Jr., and Thomas O. Lawson, for the petitioner.

L. Michael Wachtel and Charles W. Rumph, for the respondent.

OPINION

TANNENWALD, Chief Judge:

This is an action for declaratory judgment pursuant to section 7478.1 The case was submitted for decision under Rule 122, on the basis of the administrative record and a stipulation of facts. See Rule 217. Petitioner has satisfied all the jurisdictional requirements. See Rule 210(c). The sole question presented is whether the proposed bonds are industrial development bonds which are exempt...

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