ASSOCIATION OF THE BAR OF CITY OF N.Y. v. COMMR.

Docket No. 6715-86X.

89 T.C. 599 (1987)

THE ASSOCIATION OF THE BAR OF THE CITY OF NEW YORK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 17, 1987.


Attorney(s) appearing for the Case

M. Bernard Aidinoff and Karen L. Halby, for the petitioners.

Vincent J. Guiliano, for the respondent.


OPINION

STERRETT, Chief Judge:

Petitioner, the Association of the Bar of the City of New York, seeks a declaratory judgment pursuant to section 7428(a)1 that it is exempt from taxation under section 501(a) as an organization described in section 501(c)(3). The sole issue for decision is whether petitioner's practice of rating judicial candidates for public office constitutes participation...

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