NATIONALIST MOVEMENT v. COMMISSIONER

Docket No. 10540-91X.

102 T.C. 558 (1994)

THE NATIONALIST MOVEMENT, A MISSISSIPPI NON-PROFIT CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 11, 1994.


Attorney(s) appearing for the Case

Richard Barrett, for petitioner.

Vivian A. Moore and Joan R. Domike, for respondent.


OPINION

HAMBLEN, Chief Judge:

Respondent determined that petitioner, The Nationalist Movement (sometimes abbreviated as TNM), does not qualify for exemption from Federal income taxation under section 501(c)(3).1 Petitioner has challenged respondent's determination by invoking the jurisdiction of this Court for a declaratory judgment pursuant to section 7428(a). The parties agree...

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