T.C. Memo. 2000-329
UNITED STATES TAX COURT
AT COST SERVICES, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13604-96X. Filed October 25, 2000.
Matthew Marion Fondel (an officer), for petitioner.
Joan Ronder Domike, for respondent.
MEMORANDUM OPINION
COHEN, Judge: Respondent determined that At Cost Services,
Inc., 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
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011