T.C. Memo. 1997-424
UNITED STATES TAX COURT
KJ'S FUND RAISERS, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10279-96X. Filed September 22, 1997.
Stephen S. Ankuda, for petitioner.
Ronald B. Weinstock, for respondent.
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined that petitioner
did not meet the section 501(c)(3)1 requirements for
qualification as an exempt organization, with the consequence
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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