ALIVE FELLOWSHIP OF HARMONIOUS LIVING v. COMMISSIONER

Docket No. 8160-81X.

47 T.C.M. 1134 (1984)

T.C. Memo. 1984-87

Alive Fellowship of Harmonious Living v. Commissioner.

United States Tax Court.

Filed February 23, 1984.


Attorney(s) appearing for the Case

William J. Lehrfeld, 1301 Pennsylvania Ave., N.W., Wash., D.C. and Leonard J. Henzke, Jr., for the petitioner. Joan R. Domike, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

This is an action for declaratory judgment under section 7428.1 At issue is petitioner's status as a tax-exempt religious organization under section 501(c)(3). In order to resolve that issue, we must determine: (1) Whether petitioner was operated exclusively for exempt purposes; and (2) Whether any part of petitioner's net earnings inured to the benefit of private individuals.

Petitioner...

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