ORTON v. COMMISSIONER

Docket No. 4297.

9 T.C. 533 (1947)

EDWARD ORTON, JR. CERAMIC FOUNDATION, CHARLES E. MACQUIGG, HOWARD L. BEVIS, ARTHUR S. WATTS, CHARLES S. PEARCE, LAWENCE E. BARRINGER, DOUGLAS E. PARSONS, AND JOSEPH P. EAGLESON, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1947.


Attorney(s) appearing for the Case

Joseph P. Eagleson, Esq., John H. Eagleson, Esq., and Clarence D. Laylin, Esq., for the petitioners.

Cecil H. Haas, Esq., for the respondent.


This proceeding involves a deficiency of $648.38 in income tax for 1940. The only question in issue is whether the petitioner is exempt from tax as a foundation organized for scientific or educational purposes.

FINDINGS OF FACT.

The return for the period here involved was filed with the collector of internal revenue for the eleventh district of Ohio, at Columbus.

The parties have filed a written stipulation of facts, which we adopt by reference as...

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