The Church of the Living Tree - Page 1

                                 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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