Solutions Plus, Inc. - Page 15




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         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,                   







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