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INDUSTRIAL AID FOR BLIND v. COMMISSIONER

Docket No. 11387-77X.

73 T.C. 96 (1979)

INDUSTRIAL AID FOR THE BLIND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 15, 1979.

Attorney(s) appearing for the Case

S. S. Sanger, for the petitioner.

Virginia C. Schmid, for the respondent.

OPINION

WILBUR, Judge:

Respondent determined that petitioner does not qualify for exemption for Federal income tax under section 501(c)(3), I.R.C. 1954.1 Petitioner challenges respondent's determination and has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428. The issue presented to us is whether petitioner is operated exclusively for charitable purposes within the meaning of section...

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