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NEW LIFE TABERNACLE v. COMMISSIONER

Docket No. 10353-77X.

44 T.C.M. 309 (1982)

T.C. Memo. 1982-367

New Life Tabernacle v. Commissioner.

United States Tax Court.

Filed June 29, 1982.

Attorney(s) appearing for the Case

Joseph A. Dorion (an officer), for the petitioner. Ray K. Kamikawa, for the respondent.

Memorandum Opinion

CHABOT, Judge:

Petitioner instituted this action pursuant to section 74281 for a declaratory judgment that it qualifies as an organization described in section 501(c)(3) which is exempt from tax under section 501(a). The issues for decision are whether any part of petitioner's net earnings inures to the benefit of any private individual and whether petitioner was operated exclusively for the exempt purposes...

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