FIRST CHURCH OF IN THEO v. COMMISSIONER

Docket No. 21170-83X.

56 T.C.M. 1045 (1989)

T.C. Memo. 1989-16

First Church of In Theo v. Commissioner.

United States Tax Court.

Filed January 10, 1989.


Attorney(s) appearing for the Case

John O. Thompson and Katherine K. Thompson (directors), Secretary Box 3894, Austin, Tex., for the petitioner. Susan J. Rascoe and Helen T. Repsis, for the respondent.


Memorandum Findings of Fact and Opinion

COLVIN, Judge:

This is an action for declaratory judgment pursuant to section 7428(a)(1)(B).1 The facts of this case have been fully stipulated pursuant to Rule 122, and are so found. The relevant facts are summarized below.

The issue presented in this case is whether petitioner, First Church of In Theo (hereinafter "In Theo"),...

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