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CHABOT, Judge: Petitioner initiated this action pursuant to
section 74281 for a declaratory judgment that for all periods
beginning on or after June 11, 1984, it qualifies as an
organization described in section 501(c)(3) which is exempt from
tax under section 501(a) and that it qualifies as an organization
described in section 170(c)(2). The action was initiated after
respondent revoked a favorable ruling letter which had been
issued to petitioner. The revocation is retroactive to June 11,
1984. Petitioner has exhausted its administrative remedies and
satisfied the other statutory predicates (sec. 7428(b); Rule
210(c))2.
The issues for decision are as follows:3
(1) Whether petitioner is operated exclusively for
charitable, educational, scientific, or other exempt
purposes under sections 501(c)(3) and 170(c)(2)(B).
(2) Whether any part of petitioner’s net earnings
inured to the benefit of private shareholders or
1 Unless indicated otherwise, all section references are
to sections of the Internal Revenue Code of 1954 or the Internal
Revenue Code of 1986, as in effect for the period of time
referred to.
2 Unless indicated otherwise, all Rule references are to
the Tax Court Rules of Practice and Procedure.
3 In United Cancer Council, Inc. v. Commissioner, 100
T.C. 162 (1993), we denied petitioner’s motion for summary
judgment, holding that the due process clause of the Fifth
Amendment to the Constitution does not require respondent to
initiate judicial review before revoking the ruling letter issued
to petitioner.
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