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U.S. CB RADIO ASSOCIATION NO. 1, INCORPORATED v. COMMISSIONER

Docket No. 14954-80X.

42 T.C.M. 1441 (1981)

T.C. Memo. 1981-601

U.S. CB Radio Association, No. 1, Incorporated v. Commissioner.

United States Tax Court.

Filed October 19, 1981.

Attorney(s) appearing for the Case

John J. O'Brien, 131 Clarendan St., Boston, Mass., for the petitioner. David N. Brodsky, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(c)(3)1 and revoked its exempt status retroactive to June 28, 1976. Petitioner, challenging respondent's adverse determination, has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428.2

The issue for our determination...

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