T.C. Memo. 1996-247
UNITED STATES TAX COURT
BOB JONES UNIVERSITY MUSEUM AND GALLERY, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 717-95X. Filed May 29, 1996.
John C. Stophel, Richard W. Bethea, Jr., and Stephen S.
Duggins, for petitioner.
Charles B. Burnett and Monice Rosenbaum, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: Petitioner seeks a declaratory judgment under
section 7428(a) that it is exempt from Federal income taxation
under section 501(a) as an organization meeting the requirements
of section 501(c)(3). Pursuant to Rule 122, this case was
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