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SAVE THE FREE ENTERPRISE SYSTEM, INC. v. COMMISSIONER

Docket No. 13366-79X.

42 T.C.M. 515 (1981)

T.C. Memo. 1981-388

Save the Free Enterprise System, Inc. v. Commissioner.

United States Tax Court.

Filed July 29, 1981.

Attorney(s) appearing for the Case

John F. Carter (an officer) 415 South Main St., Woodstock, Va., for the petitioner. Robert E. Langley and Barry A. Furman, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined that petitioner is not exempt from Federal income tax under section 501(c)(3).1 Petitioner, challenging respondent's adverse determination, has invoked this jurisdiction of this Court for a declaratory judgment pursuant to section 7428.2

The issue for our determination is whether petitioner is operated exclusively for one or more exempt...

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