Memorandum Opinion
NIMS, Judge:
Respondent determined that petitioner qualified for exemption from Federal Income Tax under section 501(a) as an organization described in section 501(c)(3). Respondent further determined that petitioner does not qualify to be classified as a church within the meaning of section 170(b)(1)(A)(i). Petitioner challenges respondent's determination by invoking the jurisdiction of this Court for a declaratory judgment pursuant to...
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