MYSTERYBOY INCORPORATION v. COMMISSIONER OF INTERNAL REVENUE

No. 21011-08X.

T.C. Memo. 2010-13

MYSTERYBOY INCORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 26, 2010.


Attorney(s) appearing for the Case

Eddie C. Risdal (Director), for petitioner.

William I. Miller, for respondent.


MEMORANDUM OPINION

CHIECHI, Judge.

Respondent determined that Mysteryboy Incorporation is not exempt from Federal income tax (tax) under section 501(a)1 because it is not an organization described in section 501(c)(3). After having exhausted its administrative remedies, petitioner challenged that determination by timely seeking a declaratory judgment pursuant to section 7428(a). The parties submitted this case under Rule 122...

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