SOUTH COMMUNITY ASSOCIATION v. COMMISSIONER

Docket No. 10959-03X.

90 T.C.M. 568 (2005)

T.C. Memo. 2005-285

South Community Association v. Commissioner.

United States Tax Court.

December 14, 2005.


Attorney(s) appearing for the Case

Roger J. Makley, Lance A. Gildner, and John T. Ernest, for petitioner.

William I. Miller and Linda C. Grobe, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

Respondent determined that petitioner is not exempt from Federal income tax under section 501(c)(3) and revoked petitioner's tax-exempt status effective January 1, 1992.2 Petitioner has exhausted its administrative remedies and has petitioned this Court to declare its qualification for tax-exempt status under section 501(c)(3). See sec. 7428; see also Rule 211(a), (b), (g)...

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