Opinion

Gladstone Foundation v. Commissioner

77 T.C. 221
1981 U.S. Tax Ct. LEXIS 86

Court: United States Tax Court
Filed: Aug 6, 1981
Status: Published
Author: Featherston
On the bench: Dawson,Cantrel,Hall,Simpson,Tannenwald,Fay,Goffe,Featherston,Parker,Chabot,Parker
Cited by: 17 cases

The opinion

Featherston, J., dissenting: I respectfully dissent. I would follow the decision of the District Court in New York County Health Services Review Organization, Inc. v. Commissioner (D. D.C. 1980, 45 AFTR 2d 80-1552, 80-1 USTC par. 9398 ), and thus avoid the jurisdictional uncertainties created by declining to give effect to the procedural rules on exemption'revocations. The merits of the substantive issue can be litigated in the second case filed by petitioner.

Parker, J., agrees with this dissenting opinion.

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