South Community Association - Page 1

                                 T.C. Memo. 2005-285                                  


                               UNITED STATES TAX COURT                                


                     SOUTH COMMUNITY ASSOCIATION, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10959-03X.            Filed December 14, 2005.              


               Roger J. Makley, Lance A. Gildner, and John T. Ernest,1 for            
          petitioner.                                                                 
               William I. Miller and Linda C. Grobe, for respondent.                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Respondent determined that petitioner is not             
          exempt from Federal income tax under section 501(c)(3) and                  


               1 John T. Ernest entered an appearance for petitioner on               
          Jan. 27, 2004, and withdrew as petitioner’s counsel on June 4,              
          2004.                                                                       





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