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SELF-REALIZATION BROTHERHOOD, INC. v. COMMISSIONER

Docket No. 12735-82X.

48 T.C.M. 344 (1984)

T.C. Memo. 1984-319

Self-Realization Brotherhood, Inc. v. Commissioner.

United States Tax Court.

Filed June 21 1984.

Attorney(s) appearing for the Case

Joseph J. LaGosh (an officer), for the petitioner. Joan R. Domike, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This is an action for declaratory judgment1 under section 7428 of the Code.2 It has been decided pursuant to the provisions of section 7456(d) and Rule 218(a).

The case was submitted on a stipulated record under Rule 122 and the stipulated record is incorporated herein by this reference. The Self-Realization Brotherhood, Inc. (hereafter SRB...

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