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RETIRED TEACHERS LEGAL FUND v. COMMISSIONER

Docket No. 19607-80X.

78 T.C. 280 (1982)

RETIRED TEACHERS LEGAL DEFENSE FUND, INC., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 24, 1982.

Attorney(s) appearing for the Case

Alfred Kirshner (an officer), for the petitioner.

Joseph T. Chalhoub, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(c)(3).1 Petitioner, challenging respondent's adverse determination, has invoked the jurisdiction of this Court for a declaratory judgment2 pursuant to section 7428.

The issue for our decision is whether petitioner is organized and operated exclusively...

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