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BASIC BIBLE CHURCH v. COMMISSIONER

Docket No. 2121-82X.

86 T.C. 110 (1986)

BASIC BIBLE CHURCH OF AMERICA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 29, 1986.

Attorney(s) appearing for the Case

Judith M. Picken, for the respondent.

OPINION

GERBER, Judge:

Respondent notified petitioner of a final adverse determination revoking petitioner's exempt status under section 501(c)(3)1 for petitioner's taxable years 1973 through 1977. In January 1982, pursuant to section 7428, petitioner seeks a declaratory judgment that the adverse determination be declared null and void or an order reversing it. This case is before...

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