BETHEL CONSERVATIVE MENNONITE CHURCH v. COMMISSIONER

Docket No. 14992-81X.

80 T.C. 352 (1983)

BETHEL CONSERVATIVE MENNONITE CHURCH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 7, 1983.


Attorney(s) appearing for the Case

Richard L. Mintz, for the petitioner.

Keith A. Aqui and Henry G. Salamy, for the respondent.


OPINION

DRENNEN, Judge:

Respondent determined that petitioner was not qualified for exemption from Federal income tax under section 501(a),1 as an organization described in section 501(c)(3). Petitioner has challenged respondent's determination by invoking the jurisdiction of this Court for a declaratory judgment pursuant to section 7428. The issue is whether petitioner was organized and operated exclusively for religious...

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