1. Home
  2. Browse Decisions
  3. T.C.
  4. 88 T.C.
  5. 88 T.C. 1 (1987)
 

COLUMBIA PARK & RECREATION ASS'N, INC. v. COMMISSIONER

Docket No. 19537-84X.

88 T.C. 1 (1987)

COLUMBIA PARK AND RECREATION ASSOCIATION, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 6, 1987.

Attorney(s) appearing for the Case

Julie Noel Gilbert, for the petitioner.

George J. Blaine, for the respondent.

GERBER, Judge:

This is an action for declaratory judgment pursuant to section 7428.1

By a final adverse ruling dated March 21, 1984, respondent determined that petitioner is neither organized nor operated exclusively for exempt purposes within the meaning of section 501(c)(3). Petitioner invokes the jurisdiction of this Court and challenges respondent's adverse determination,2 seeking a declaratory...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases