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TRUTH TABERNACLE v. COMMISSIONER

Docket No. 7496-79X.

41 T.C.M. 1405 (1981)

T.C. Memo. 1981-214

Truth Tabernacle, an unincorporated association, organized and existing under the laws of the State of Maine, by and through Rev. Judah Gatling, Richard Taylor, and Martin Liebau, Trustees and Members of Truth Tabernacle v. Commissioner.

United States Tax Court.

Filed April 29, 1981.

Attorney(s) appearing for the Case

Richard S. Kestenbaum, Larry N. Johnson, and Lewis R. Mandel, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined that petitioner is not exempt from Federal income tax under section 501(c)(3),1 and that petitioner is not a church. The prerequisites for declaratory judgment having been satisfied,2 petitioner has, pursuant to section 7428, invoked the jurisdiction of this Court.

The issues for our determination are (1) whether petitioner is organized...

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