THE MEDIA SPORTS LEAGUE, INC. v. COMMISSIONER

Docket No. 9397-85X.

52 T.C.M. 1093 (1986)

T.C. Memo. 1986-568

The Media Sports League, Inc. v. Commissioner.

United States Tax Court.

Filed November 25, 1986.


Attorney(s) appearing for the Case

Howard J. Gallagher, III, Media, Pa., for the petitioner. Maureen C. Kopko, for the respondent.


Memorandum Opinion

WILLIAMS, Judge:*

The Commissioner determined that petitioner does not qualify for exemption from Federal income taxation under section 501(a)1 as an organization described in section 501(c)(3). Petitioner seeks a declaratory judgment of this Court pursuant to section 7428 that it is an exempt organization described in section 501(c)(3).2

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