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TRIUNE OF LIFE CHURCH, INC. v. COMMISSIONER

Docket No. 11175-83X.

85 T.C. 45 (1985)

TRIUNE OF LIFE CHURCH, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 24, 1985.

Attorney(s) appearing for the Case

Alvin S. Moses and Mark C. Schultz, for the petitioner.

Linda S. Bednarz, for the respondent.

OPINION

STERRETT, Chief Judge:

This is an action for declaratory judgment under section 7428, I.R.C. 1954. At issue is petitioner's status as a tax-exempt religious organization under section 501(c)(3). Resolution of that issue turns on: (1) Whether petitioner is operated exclusively for exempt purposes; and (2) whether any part of petitioner's net earnings inures to the benefit of any private individual.

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