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LOCAL UNION 712, I.B.E.W. SCHOLARSHIP TRUST FUND v. COMMISSIONER

Docket No. 9510-80X.

45 T.C.M. 675 (1983)

T.C. Memo. 1983-76

Local Union 712, I.B.E.W. Scholarship Trust Fund v. Commissioner.

United States Tax Court.

Filed February 2, 1983.

Attorney(s) appearing for the Case

J. Philip Colavincenzo, 804 Turnpike Street, Beaver, Pa. and Robert J. Jones, for the petitioner. Elizabeth S. Henn, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined that petitioner did not qualify for exemption from Federal income tax under section 501(a) as an organization described in section 501(c)(3).1 Petitioner challenges respondent's determination and has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428.2 The issues for our decision are whether

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