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BASIC BIBLE CHURCH OF AMERICA v. COMMISSIONER

Docket No. 23563-81 X.

46 T.C.M. 223 (1983)

T.C. Memo. 1983-287

Basic Bible Church of America, Auxiliary Chapter 11004, Herbert C. Graf, Apostle v. Commissioner.

United States Tax Court.

Filed May 24, 1983.

Attorney(s) appearing for the Case

Herbert C. Graf, for the petitioner. Virginia C. Schmid, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined that petitioner is not exempt from Federal income tax under section 501(c)(3).1 As petitioner has exhausted its administrative remedies and filed its petition before the 91st day after respondent mailed his determination, petitioner has properly invoked the jurisdiction of the Court pursuant to section 7428. See section 7428(b)(2), (b)(3).

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