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ground that the petition for declaratory judgment was not filed
by a person authorized to institute suit on behalf of petitioner.
The sole issue for decision is whether Dr. William J. Tully
(Dr. Tully) was a person authorized to institute suit on behalf
of petitioner.
FINDINGS OF FACT
A hearing was held on respondent's motion to dismiss for
lack of jurisdiction. At that hearing, the parties presented
witnesses, submitted exhibits, and argued the motion. Subsequent
to the hearing, both parties submitted briefs.
On February 1, 1996, respondent issued a final adverse
determination as to the exempt status under section 501(c)(3) of
the Oliver Family Foundation (petitioner or the foundation). On
May 2, 1996, Dr. Tully, purporting to act on behalf of
petitioner, timely filed a petition for declaratory judgment
(petition).2 Dr. Tully signed the petition as vice president of
the foundation.
At the time the petition was filed, petitioner's principal
place of business was in Borrego Springs, California.
Petitioner was formed with the intent to provide a professorship
and several scholarships to Oberlin College. Dr. William Shelby
Oliver (Dr. Oliver) was the president and a director of the
foundation when it was formed. Dr. Oliver hired Dr. Tully to
2 The petition was incorrectly entitled “Petition for
Redetermination of Deficiency”.
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