HIGH ADVENTURE MINISTRIES, INC. v. COMMISSIONER

Docket No. 4585-82X.

80 T.C. 292 (1983)

HIGH ADVENTURE MINISTRIES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 25, 1983.


Attorney(s) appearing for the Case

Ronald J. Maciel, for the petitioner.

Bernard Oster, for the respondent.


OPINION

NIMS, Judge:

Petitioner brought an action for a declaratory judgment pursuant to section 74281 and Rule 211 on the ground that respondent failed to make a determination with respect to petitioner's continuing qualification as an organization exempt from taxation under section 501(a) and described in sections 501(c)(3) and 170(b)(1)(A). This case is before us on respondent's motion to dismiss for lack of jurisdiction...

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