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POLICEMEN'S BENEVOLENT ASSOCIATION OF WESTCHESTER COUNTY, INC. v. COMMISSIONER

Docket No. 5602-80X.

42 T.C.M. 1750 (1981)

T.C. Memo. 1981-679

Policemen's Benevolent Association of Westchester County, Inc. v. Commissioner.

United States Tax Court.

Filed November 25, 1981.

Attorney(s) appearing for the Case

Stephen A. Mishkin and Thomas R. Langan, 100 South Highland Ave., Ossining, N.Y., for the petitioner. Karen M. Martino, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined petitioner does not qualify for exemption from Federal income tax as an organization described in section 501(c)(3).1 Having exhausted its administrative remedies as required by section 7428(b)(2), petitioner has timely invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428(a). The issues are whether petitioner is operated exclusively for...

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