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NELLIE CALLAHAN SCHOLARSHIP FUND v. COMMISSIONER

Docket No. 9512-77X.

73 T.C. 626 (1980)

NELLIE CALLAHAN SCHOLARSHIP FUND, A TRUST UNDER THE WILL OF NELLIE CALLAHAN, DECEASED, TRUSTEES LARRY JACKSON, KENNETH BASSETT, CLIFFORD SCHOLTEN, SHIRLEY A. WEBSTER, AND IOWA-DES MOINES NATIONAL BANK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 3, 1980.

Attorney(s) appearing for the Case

G. Stephen Walters, for the petitioner.

Virginia C. Schmid, David L. Jordan, Bernard B. Kornmehl, and Henry G. Salamy, for the respondent.

OPINION

NIMS, Judge:*

Respondent determined that petitioner is a private foundation as defined in section 509(a), I.R.C. 1954.1 The petitioner has invoked the jurisdiction of this Court, pursuant to section 7428, for a declaratory judgment that it is a supporting organization as described in section 509(a)(3) and therefore not a private foundation....

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