ECCLESIASTICAL ORDER OF ISM OF AM, INC. v. COMMISSIONER

Docket No. 10769-81X.

80 T.C. 833 (1983)

THE ECCLESIASTICAL ORDER OF THE ISM OF AM, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 2, 1983.


Attorney(s) appearing for the Case

Joseph Falcone, for the petitioner.

Alan C. Levine, for the respondent.


OPINION

TANNENWALD, Chief Judge:

This is an action for declaratory judgment pursuant to section 7428.1 Petitioner filed an application for recognition of exemption from Federal income tax on January 15, 1980, seeking exemption under section 501(c)(3) and claiming to be a church within the meaning of sections 509(a)(1) and 170(b)(1)(A)(i). After a lengthy administrative review,...

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