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are whether petitioner operates exclusively for charitable and/or
educational purposes and whether the Commissioner treated
petitioner differently from other similarly situated
organizations in violation of petitioner’s due process and equal
protection rights under the 5th and 14th Amendments to the
Constitution. Unless otherwise indicated, all section references
are to the Internal Revenue Code in effect at the time the
petition was filed, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
Background
The administrative record, which includes all of the facts
upon which the Commissioner made the final adverse determination,
was submitted to the Court under Rule 217(b)(1) and is
incorporated herein by this reference.
Petitioner is a nonprofit Mississippi corporation with its
principal office in Jackson, Mississippi. Petitioner’s articles
of incorporation, filed on March 25, 1996, list Vince Thornton
and Dan Daniels as incorporators and Richard Barrett (Barrett) as
registered agent. Barrett is also serving as counsel to
petitioner in this action. Wendell Garner replaced Barrett as
registered agent on or around October 30, 1997.
On Form 1023, Application for Recognition of Exemption Under
Section 501(c)(3) of the Internal Revenue Code, petitioner stated
that its principal activities are:
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Last modified: May 25, 2011