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DAVISON v. COMMISSIONER OF INTERNAL REVENUE

No. 49.

60 F.2d 50 (1932)

DAVISON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

July 11, 1932.

Attorney(s) appearing for the Case

Alfred T. Davison, of New York City (Emelyn L. MacKenzie, of New York City, of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and I. Graff, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

The first question presented is whether gifts made by the petitioner to the Adelphic Literary Society of Wesleyan University are deductible as contributions to a corporation "organized and operated exclusively for charitable, literary or educational purposes." A deduction of $1,000 is claimed for 1925, under section 214 (a) (10) of the Revenue Act of 1924, 43 Stat. 269, 271, 26 USCA § 955 (a) (10), and a deduction of $260 for 1926, under...

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