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REDLANDS SURGICAL SERVS. v. COMMISSIONER

Docket No. 11025-97X.

113 T.C. 47 (1999)

REDLANDS SURGICAL SERVICES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 19, 1999.

Attorney(s) appearing for the Case

James L. Malone III and Robert C. Louthian III, for petitioner.

Joan Ronder Domike and Elizabeth Purcell, for respondent.

THORNTON, Judge:

Petitioner brought this action for a declaratory judgment, pursuant to section 7428 and Title XXI of this Court's Rules. Petitioner requests the Court determine the correctness of respondent's adverse determination with respect to its initial qualification as a tax-exempt organization under section 501(c)(3).1 The parties have submitted this case fully stipulated under Rule...

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