Solutions Plus, Inc. - Page 1















                                 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...)           





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Last modified: March 27, 2008