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FRATERNAL MEDICAL SPECIALIST SERVICES, INC. v. COMMISSIONER

Docket No. 24009-82X.

49 T.C.M. 289 (1984)

T.C. Memo. 1984-644

Fraternal Medical Specialist Services, Inc. v. Commissioner.

United States Tax Court.

Filed December 12, 1984.

Attorney(s) appearing for the Case

Samuel G. Weiss, 190 Willis Ave., Mineola, N.Y., for the petitioner. Jeremy Nowak, for the respondent.

Memorandum Opinion

FAY, Judge:

This is an action for declaratory judgment pursuant to section 7428(a).1 Respondent determined that petitioner does not qualify for exemption from Federal income tax as an organization described in section 501(c)(3). Having exhausted its administrative remedies within the Internal Revenue Service as required by section 7428(b)(2), petitioner has timely invoked the jurisdiction of this Court. The...

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