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UNITED LIBERTARIAN FELLOWSHIP, INC. v. COMMISSIONER

Docket No. 12306-89X.

65 T.C.M. 2178 (1993)

T.C. Memo. 1993-116

United Libertarian Fellowship, Inc. v. Commissioner.

United States Tax Court.

Filed March 29, 1993.

Attorney(s) appearing for the Case

David H. Wolen (an officer), 1220 Larnel Pl., Los Altos, Calif., for the petitioner. Ann M. Murphy and Elaine L. Sierra, for the respondent.

Memorandum Opinion

RUWE, Judge:

Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(a) as an organization described in section 501(c)(3).1 Petitioner challenges respondent's determination by bringing this action for declaratory judgment pursuant to section 7428. The sole issue for decision is whether petitioner satisfies...

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