Oliver Family Foundation - Page 1

                                 T.C. Memo. 1997-220                                  

                               UNITED STATES TAX COURT                                

                       OLIVER FAMILY FOUNDATION, Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8346-96X.                      Filed May 8, 1997.           

               William J. Tully (an officer), for petitioner.                         
               Kirk M. Paxson and Irene S. Carroll, for respondent.                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Petitioner, pursuant to section 7428,1 asks           
          for a declaratory judgment that it is entitled to an exemption              
          from Federal income taxes under section 501(c)(3).  Respondent              
          filed a motion to dismiss for lack of jurisdiction upon the                 

               1  All section references are to the Internal Revenue Code             
          in effect for the years in issue.  All Rule references are to the           
          Tax Court Rules of Practice and Procedure.                                  

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