- 26 - within the meaning of section 501(c)(3). Petitioner’s tax-exempt status is properly revoked. The Court has considered all other arguments made by the parties and, to the extent not specifically addressed herein, has concluded that they are without merit or are moot. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26Last modified: November 10, 2007