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grounds that: (1) Petitioner was not organized exclusively for
exempt purposes; (2) petitioner was not operated exclusively for
exempt purposes; and (3) petitioner failed to establish that it
did not operate for a substantial nonexempt purpose. Pursuant to
section 7428, petitioner seeks a declaratory judgment that
respondent’s denial of its request for tax-exempt status was
erroneous and that petitioner qualifies for tax-exempt status
under section 501(c)(3). The matter is now before us on
respondent’s Motion For Summary Judgment.
Background
Petitioner’s only involvement in this case has been to file
the petition and a designation of place of submission. See Rules
211(a) and 212. Thereafter, petitioner did not, or would not,
participate in stipulating to the administrative record, as
defined in Rule 210(b)(12). See Rule 217(a). As a consequence,
respondent filed the entire administrative record, appropriately
certified as to its genuineness by an official authorized to act
for the Commissioner. See Rule 217(b)(1). The following is
drawn from that record.
1(...continued)
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: March 27, 2008