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TEXAS LEARNING TECHNOLOGY GROUP v. C.I.R.

No. 91-4474.

958 F.2d 122 (1992)

TEXAS LEARNING TECHNOLOGY GROUP, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

April 16, 1992.

Attorney(s) appearing for the Case

William J. Lehrfeld, Leonard J. Henzke, Jr., Lehrfeld, Canter & Henzke, Washington, D.C., for petitioner-appellant.

Henry G. Salamy, Ronald B. Weinstock, Chief Branch, Tax Litigation Div., Frank P. Chilar, Robert S. Pomerance, Attys., Gary R. Allen, Chief, Appellate Sec., Tax Div., Washington, D.C., for respondent-appellee.

Before THORNBERRY, KING, and DEMOSS, Circuit Judges.

THORNBERRY, Circuit Judge:

This is an appeal from the Tax Court's decision in a declaratory judgment action. The Appellant filed a suit for declaratory judgment in the Tax Court after the Commissioner of the Internal Revenue Service ruled that the Appellant is not a "political subdivision" under § 170(b)(1)(A)(v) of the Internal Revenue Code. The Tax Court agreed with the Commissioner that Appellant is not a "political subdivision." The Appellant now appeals...

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