PRESBYTERIAN & REFORMED PUBLISHING CO. v. COMMISSIONER

Docket No. 1759-81X.

79 T.C. 1070 (1982)

PRESBYTERIAN & REFORMED PUBLISHING CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 23, 1982.


Attorney(s) appearing for the Case

Susan M. Clapp, for the petitioner.

William F. Halley, for the respondent.


FEATHERSTON, Judge:1

Respondent retroactively revoked petitioner's status as an organization exempt from Federal income tax under sections 501(a) and 501(c)(3).2 Petitioner challenges respondent's revocation and has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428. The issues presented are whether petitioner was operated exclusively for an exempt purpose within...

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