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GIMBEL v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4599, 4600, 4601.

54 F.2d 780 (1931)

GIMBEL v. COMMISSIONER OF INTERNAL REVENUE (three cases).

Circuit Court of Appeals, Third Circuit.

December 21, 1931.

Attorney(s) appearing for the Case

John W. Townsend, of Washington, D. C., C. E. Koss, of New York City, and J. C. Peacock, of Washington, D. C. (Proskauer, Rose & Paskus, of New York City, of counsel), for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Norman D. Keller and J. Louis Monarch, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

The question involved in these several cases is whether the Gimbel Brothers' Foundation of Philadelphia is a foundation organized and operated exclusively for charitable and educational purposes within the Revenue Act of 1924 (section 231 [26 USCA § 982 and note]). From an order of the Board of Tax Appeals holding it was not, this appeal was taken.

This foundation, unincorporated, was organized October 16, 1920, by officers...

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