LIVING FAITH, INC. v. C.I.R.

No. 90-3626.

950 F.2d 365 (1991)

LIVING FAITH, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 2, 1991.


Attorney(s) appearing for the Case

Lorentz W. Hanson, White Plains, N.Y., for petitioner-appellant.

Abraham N.M. Shashy, Jr., I.R.S., and Gary R. Allen, Robert S. Pomerance (argued), Nancy G. Morgan, Dept. of Justice, Tax Div., Appellate Section, Charles S. Casazza, U.S. Tax Court, Washington, D.C., for respondent-appellee.

Before WOOD, Jr., FLAUM, and RIPPLE, Circuit Judges.


FLAUM, Circuit Judge.

Living Faith, Inc. (Living Faith) appeals the Tax Court's affirmance of a determination by the Commissioner of the Internal Revenue Service (Commissioner) that Living Faith was not operated for exempt purposes within the meaning of § 501(c)(3) of the Internal Revenue Code (I.R.C.), 26 U.S.C. § 501(c)(3). This Court has jurisdiction to review the Tax Court's ruling pursuant to I.R.C. § 7482, 26 U.S.C. § 7482. Because this case...

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