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COPPERWELD STEEL COMPANY'S WARREN EMPLOYEE'S TRUST v. COMMISSIONER

Docket No. 41061-86X.

61 T.C.M. 1642 (1991)

T.C. Memo. 1991-7

Copperweld Steel Company's Warren Employee's Trust v. Commissioner.

United States Tax Court.

Filed January 14, 1991.

Attorney(s) appearing for the Case

Thomas C.B. Letson, 155 South Park Avenue, Warren, Ohio, for the petitioner. Carol A. Szczepanik, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined that petitioner does not qualify for exemption from income taxation as an organization described in section 501(c)(3).1 Petitioner has invoked the jurisdiction of this Court to obtain a declaratory judgment as to its exempt status.2 The case was submitted on the basis of the stipulated administrative record. Petitioner has its principal office...

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