Hall v. Commissioner

Board of Tax Appeals

Hall v. Commissioner

2 B.T.A. 931, 1925 BTA LEXIS 2214

CourtUnited States Board of Tax Appeals

DecidedOctober 20, 1925

DocketDocket No. 3276.

StatusPublished

This text of 2 B.T.A. 931 (Hall v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Hall v. Commissioner, 2 B.T.A. 931, 1925 BTA LEXIS 2214 (bta 1925).

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Opinion

[933]*933OPINION.

Sternhagen:

Tlie taxpayer introduced in evidence, witli tbe consent of counsel for the Commissioner, several affidavits of persons who purported to be somewhat familiar with the nature and activities of this corporation. The statements of fact contained in these affidavits are not, however, sufficient to enable us to decide whether the corporation comes within the statutory designation of an educational organization. It may be noted in passing that, even although the amount were found to be deductible, there is in the record no evidence of the amount of the bequest.

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[933]*933OPINION.

Sternhagen:

Tlie taxpayer introduced in evidence, witli tbe consent of counsel for the Commissioner, several affidavits of persons who purported to be somewhat familiar with the nature and activities of this corporation. The statements of fact contained in these affidavits are not, however, sufficient to enable us to decide whether the corporation comes within the statutory designation of an educational organization. It may be noted in passing that, even although the amount were found to be deductible, there is in the record no evidence of the amount of the bequest.

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2 B.T.A. 931, 1925 BTA LEXIS 2214, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hall-v-commissioner-bta-1925.

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