T.C. Memo. 2008-21 UNITED STATES TAX COURT SOLUTION PLUS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23774-06X. Filed February 5, 2008. Charles Theodore Henry Dennis III (an officer), for petitioner. Don R. Spellman, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: Respondent denied petitioner’s request for tax-exempt status under section 501(c)(3)1 on the 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended, and all Rule (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008