T.C. Memo. 1996-291
UNITED STATES TAX COURT
THE CHURCH OF THE LIVING TREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4608-95X. Filed June 24, 1996.
John Stahl (an officer), for petitioner.
Charles B. Burnett, for respondent.
MEMORANDUM OPINION
K�RNER, Judge: By petition filed March 24, 1995, The Church
of the Living Tree (petitioner) through John Stahl, trustee,
filed a petition for a declaratory judgment under section 7428
that petitioner was entitled to exemption from income tax under
section 501(c)(3) as a church.
All statutory references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
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