ATHENAGORAS I CHRISTIAN UNION OF WORLD, INC. v. COMMISSIONER

Docket No. 18744-86X.

55 T.C.M. 781 (1988)

T.C. Memo. 1988-196

Athenagoras I Christian Union of the World, Inc. v. Commissioner.

United States Tax Court.

Filed May 4, 1988.


Attorney(s) appearing for the Case

Robert Bouchlas (a director), 4414 Washington Rd., West Palm Beach, Fla., for the petitioner. Julie M.T. Foster, for the respondent.


POWELL, Special Trial Judge:1

This case is before the Court on petitioner's petition for declaratory relief under section 7428.2

The facts are as follows: Petitioner was incorporated as a "corporation not for profit" under the laws of Florida on February 10, 1978. The articles of incorporation provide that the general nature of the corporation is "to promote brotherly love and Christian unity among...

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