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URANTIA FOUNDATION v. COMMISSIONER

Docket No. 2480-81X.

77 T.C. 507 (1981)

URANTIA FOUNDATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 27, 1981.

Attorney(s) appearing for the Case

John F. Beggan and Quin R. Frazer, for the petitioner.

Carolyn A. Boyer and Virginia C. Schmid, for the respondent.

OPINION

SIMPSON, Judge:

This is an action for declaratory judgment under section 7428 of the Internal Revenue Code of 1954.1 We have before us at this time the Commissioner's motion to dismiss for lack of jurisdiction. The petitioner has filed an objection to the motion, and a hearing was held on the matter.

The petitioner, Urantia Foundation, is a trust with its principal offices in Chicago, Ill. Its charitable...

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