CHURCH OF WORLD PEACE, INC. v. COMMISSIONER

Docket No. 27306-90X.

67 T.C.M. 2282 (1994)

T.C. Memo. 1994-87

Church of World Peace, Inc. v. Commissioner.

United States Tax Court.

Filed February 28, 1994.


Attorney(s) appearing for the Case

William T. Conklin, an officer, 3296 Raleigh, Denver, Colo., for the petitioner. Virginia L. Hamilton and Sara J. Barkley, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

The Commissioner revoked petitioner's exemption from Federal income taxation under section 501(a)1 as an organization described in section 501(c)(3). Pursuant to section 7428, petitioner seeks a declaratory judgment of this Court that it is an "exempt church" described in section 501(c)(3).2

Findings of Fact

Some of the facts have...

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