United States Tax Court.
Memorandum Findings of Fact and Opinion
JACOBS,
Petitioner has brought this proceeding for a declaratory judgment under section 7428.
In his final adverse determination letter, respondent determined that petitioner did not qualify as an exempt organization under section 501(c)(3) for taxable years 1965 through 1982. The issues to be resolved herein are as follows:
(1) Whether...
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