COUNCIL FOR BIBLIOGRAPHIC AND INFORMATION TECHNOLOGIES v. COMMISSIONER

Docket No. 24789-90X.

63 T.C.M. 3186 (1992)

T.C. Memo. 1992-364

The Council for Bibliographic and Information Technologies v. Commissioner.

United States Tax Court.

Filed June 29, 1992.


Attorney(s) appearing for the Case

Anker M. Bell, Mark E. Vannatta, and Terren B. Magid, 52 E. Gay St., Columbus, Ohio, for the petitioner.

Roderick H. Fillinger, for the respondent.


Memorandum Opinion

JACOBS, Judge.

After exhausting its administrative remedies, petitioner seeks a declaratory judgment pursuant to section 7428 that it is a tax exempt organization described in section 501(c)(3). The prerequisites for commencing this action set forth in section 7428, as well as the jurisdictional requirements set forth in Rule 210, have been satisfied.

All section references are to the Internal Revenue Code as in effect at the time...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases