Oliver Family Foundation - Page 2

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          ground that the petition for declaratory judgment was not filed             
          by a person authorized to institute suit on behalf of petitioner.           
               The sole issue for decision is whether Dr. William J. Tully            
          (Dr. Tully) was a person authorized to institute suit on behalf             
          of petitioner.                                                              
                                  FINDINGS OF FACT                                    
               A hearing was held on respondent's motion to dismiss for               
          lack of jurisdiction.  At that hearing, the parties presented               
          witnesses, submitted exhibits, and argued the motion.  Subsequent           
          to the hearing, both parties submitted briefs.                              
               On February 1, 1996, respondent issued a final adverse                 
          determination as to the exempt status under section 501(c)(3) of            
          the Oliver Family Foundation (petitioner or the foundation).  On            
          May 2, 1996, Dr. Tully, purporting to act on behalf of                      
          petitioner, timely filed a petition for declaratory judgment                
          (petition).2  Dr. Tully signed the petition as vice president of            
          the foundation.                                                             
               At the time the petition was filed, petitioner's principal             
          place of business was in Borrego Springs, California.                       
          Petitioner was formed with the intent to provide a professorship            
          and several scholarships to Oberlin College.  Dr. William Shelby            
          Oliver (Dr. Oliver) was the president and a director of the                 
          foundation when it was formed.  Dr. Oliver hired Dr. Tully to               

               2  The petition was incorrectly entitled “Petition for                 
          Redetermination of Deficiency”.                                             

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