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FIRST LIBERTARIAN CHURCH v. COMMISSIONER

Docket No. 1727-78X.

74 T.C. 396 (1980)

FIRST LIBERTARIAN CHURCH, AN UNINCORPORATED ASSOCIATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 27, 1980.

Attorney(s) appearing for the Case

Linda T. Abrams, for the petitioner.

Bernard B. Kornmehl, for the respondent.

OPINION

STERRETT, Judge:

Respondent determined that petitioner is not entitled to exemption from Federal income tax as an organization described in section 501(c)(3), I.R.C. 1954. On January 26, 1975, petitioner filed an "Application for Recognition of Exemption" under section 501(c)(3). By letter dated March 9, 1976, respondent made a preliminary determination denying recognition of the desired exempt status under section 501(c)(3). Petitioner protested...

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