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CHIEF STEWARD OF THE ECUMENICAL TEMPLES v. COMMISSIONER

Docket No. 21382-82X.

49 T.C.M. 640 (1985)

T.C. Memo. 1985-50

Chief Steward of the Ecumenical Temples and the Worldwide Peace Movement and His Successors, a Corporation Sole v. Commissioner.

United States Tax Court.

Filed January 30, 1985.

Attorney(s) appearing for the Case

David Jesse Gilbert (an officer), Mesa, Ariz., for the petitioner. Philip J. Starr and Henry G. Salamy, for the respondent.

Memorandum Findings of Fact and Opinion

CALDWELL, Special Trial Judge:

Petitioner has, pursuant to section 7428,1 invoked the jurisdiction of this Court to determine whether it is exempt from Federal income tax under section 501(c)(3). The statutory requirements for this Court's declaratory judgment jurisdiction have been satisfied.

Petitioner filed an application with the Internal Revenue Service for recognition of exemption...

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