- 15 -
appearance on behalf of petitioner, nor did petitioner file a
written statement pursuant to Rule 50(c) in lieu of appearance.
Discussion
A. Declaratory Judgment
In a declaratory judgment action brought under section 7428,
the Court decides whether the Commissioner’s determination was
erroneous. See Church in Boston v. Commissioner, 71 T.C. 102,
105 (1978); Houston Lawyer Referral Serv., Inc. v. Commissioner,
69 T.C. 570, 573, (1978); see also Note to Rule 217(a), 68 T.C.
1048.
Disposition of a declaratory judgment action concerning the
initial qualification of an exempt organization is ordinarily
made on the basis of the administrative record. Church in Boston
v. Commissioner, supra at 105; Houston Lawyer Referral Serv.,
Inc. v. Commissioner, supra at 573.
An action for declaratory judgment may be decided by summary
judgment. Rule 217(b)(2); see, e.g., Church in Boston v.
Commissioner, supra.
B. Summary Judgment
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy “if the pleadings, answers to interrogatories,
Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: March 27, 2008