Case Name: Appeal of FRANCIS COOLEY HALL ex al., Executors of the Will of GEORGE A. HALL, Deceased
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-10-20
Citations: 2 B.T.A. 931
Docket Number: Docket No. 3276
Parties: Appeal of FRANCIS COOLEY HALL ex al., Executors of the Will of GEORGE A. HALL, Deceased.
Judges: Before Steenhagen, Littleton, Smith, and Trussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 931–933

Head Matter:
Appeal of FRANCIS COOLEY HALL ex al., Executors of the Will of GEORGE A. HALL, Deceased.
Docket No. 3276.
Submitted July 8, 1925.
Decided October 20, 1925.
B. K. Slaughter, G. P. A., for the taxpayer.
Frank T. Horner, Esq., for the Commissioner.
Before Steenhagen, Littleton, Smith, and Trussell.

Opinion:
OPINION.
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.