THE CHURCH OF THE LIVING TREE v. COMMISSIONER

Docket No. 4608-95X.

71 T.C.M. 3210 (1996)

T.C. Memo. 1996-291

The Church of the Living Tree v. Commissioner.

United States Tax Court.

Filed June 24, 1996.


Attorney(s) appearing for the Case

John Stahl (an officer), Leggett, Calif., for the petitioner. Charles B. Burnett, for the respondent.


MEMORANDUM OPINION

KÖRNER, Judge:

By petition filed March 24, 1995, The Church of the Living Tree (petitioner) through John Stahl, trustee, filed a petition for a declaratory judgment under section 7428 that petitioner was entitled to exemption from income tax under section 501(c)(3) as a church.

All statutory references are to the Internal Revenue Code in effect for the year in issue, and all Rule...

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