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NATIONALIST MOVEMENT v. COMMISSIONER

Docket No. 10540-91X.

64 T.C.M. 1479 (1992)

T.C. Memo. 1992-698

The Nationalist Movement v. Commissioner.

United States Tax Court.

Filed December 7, 1992.

Attorney(s) appearing for the Case

Richard Barrett, P.O. Box 16, Learned, Miss., for the petitioner. Vivian A. Moore, for the respondent.

Memorandum Opinion

PANUTHOS, Chief Special Trial Judge:

Respondent determined that The Nationalist Movement (petitioner) does not qualify for exemption from Federal income taxation under section 501(c)(3).1 Petitioner has invoked the jurisdiction of this Court by filing a petition for declaratory judgment pursuant to section 7428(a). The case is presently before the Court on petitioner's motion to compel discovery filed pursuant...

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