FAULKNER v. COMMISSIONER OF INTERNAL REVENUE

No. 3539.

112 F.2d 987 (1940)

FAULKNER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

June 24, 1940.


Attorney(s) appearing for the Case

Robert C. McKay, of Boston, Mass., for petitioner for review.

W. Croft Jennings, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and S. Dee Hanson, all of Washington, D. C., on the brief), for Commissioner.

Before MAGRUDER and MAHONEY, Circuit Judges, and PETERS, District Judge.


MAGRUDER, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals sustaining the Commissioner's determination of a deficiency in the sum of $3,120 in the petitioner's income tax for the year 1935.

In December, 1935, the petitioner, Mary du P. Faulkner, contributed $6,000 to the Birth Control League of Massachusetts with the understanding that this donation was to be used exclusively for the Mothers' Health Offices operated under...

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