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NAT. ASSN. OF AMERICAN CHURCHES v. COMMR.

Docket No. 29251-81X.

82 T.C. 18 (1984)

NATIONAL ASSOCIATION OF AMERICAN CHURCHES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 5, 1984.

Attorney(s) appearing for the Case

William W. Lentz and Denis H. Hare, for the petitioner.

Keith A. Aqui, for the respondent.

SWIFT, Judge:

This is an action for declaratory judgment pursuant to section 7428.2 Petitioner filed an application with the Internal Revenue Service for recognition of exemption from Federal income taxes on March 11, 1980, seeking exemption under section 501(c)(3) and claiming to be a church within the meaning of section 170(b)(1)(A)(i). The application was filed as a group ruling request under Rev. Proc. 80-27, 1980-1 C.B. 677...

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