KJ's FUND RAISERS, INC. v. COMMISSIONER

Docket No. 10279-96X.

74 T.C.M. 669 (1997)

T.C. Memo. 1997-424

KJ's Fund Raisers, Inc. v. Commissioner.

United States Tax Court.

Filed September 22, 1997.


Attorney(s) appearing for the Case

Stephen S. Ankuda, Springfield, Vt., for the petitioner. Ronald B. Weinstock, for the respondent.


MEMORANDUM OPINION

RAUM, Judge:

The Commissioner determined that petitioner did not meet the section 501(c)(3)1 requirements for qualification as an exempt organization, with the consequence that it is not exempt from income tax under section 501(a). Specifically, the Commissioner determined that petitioner failed to establish that it operated exclusively for exempt purposes under section 501(c)(3). This case is before us on...

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