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ST. LOUIS SCIENCE FICTION LIMITED v. COMMISSIONER

Docket No. 31878-83X.

49 T.C.M. 1126 (1985)

T.C. Memo. 1985-162

St. Louis Science Fiction Limited v. Commissioner.

United States Tax Court.

Filed April 2, 1985.

Attorney(s) appearing for the Case

James H. White, Clayton, Mo., for the petitioner. Jeremy L. Nowak, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(a)1 as an organization described in section 501(c)(3). The prerequisites for declaratory judgment having been satisfied,2 petitioner has pursuant to section 7428 invoked the jurisdiction of this Court. The issue for our decision is whether petitioner...

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