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.Page: 1 2 3 4 5 6 Next
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