Wayne Baseball, Inc. - Page 1

                                 T.C. Memo. 1999-304                                  

                               UNITED STATES TAX COURT                                

                         WAYNE BASEBALL, INC., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15966-98X.              Filed September 15, 1999.           

               John K. Graham and David J. Nagle, for petitioner.                     
               Mark A. Ericson, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               COHEN, Chief Judge:  Respondent determined that Wayne                  
          Baseball, Inc. (petitioner), does not qualify as a section                  
          501(c)(3) charitable organization and, therefore, is not exempt             
          from Federal taxation under section 501(a).  Pursuant to section            
          7428 and title XXI of the Tax Court Rules of Practice and                   
          Procedure, petitioner seeks a declaratory judgment that it is a             
          qualified organization under section 501(c)(3).  The                        

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