1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 73 T.C.M.
  5. 73 T.C.M. 2755 (1997)
 

OLIVER FAMILY FOUNDATION v. COMMISSIONER

Docket No. 8346-96X.

73 T.C.M. 2755 (1997)

T.C. Memo. 1997-220

Oliver Family Foundation v. Commissioner.

United States Tax Court.

Filed May 8, 1997.

Attorney(s) appearing for the Case

William J. Tully (an officer), for the petitioner. Kirk M. Paxson and Irene S. Carroll, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Petitioner, pursuant to section 7428,1 asks for a declaratory judgment that it is entitled to an exemption from Federal income taxes under section 501(c)(3). Respondent filed a motion to dismiss for lack of jurisdiction upon the ground that the petition for declaratory judgment was not filed by a person authorized to institute suit on behalf of petitioner.

The sole...

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