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ANN ARBOR DOG TRAINING CLUB v. COMMISSIONER

Docket No. 7534-79X.

74 T.C. 207 (1980)

ANN ARBOR DOG TRAINING CLUB, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 29, 1980.

Attorney(s) appearing for the Case

Charles J. Ladd, for the petitioner.

Richard A. Witkowski, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(c)(3).1 Petitioner, challenging respondent's adverse determination, has invoked the jurisdiction of this Court for a declaratory judgment2 pursuant to section 7428.

The issue for our determination is whether...

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