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DUFFY v. BIRMINGHAM

No. 14320.

190 F.2d 738 (1951)

DUFFY et al. v. BIRMINGHAM et al.

United States Court of Appeals, Eighth Circuit.

July 3, 1951.

Attorney(s) appearing for the Case

Elmer M. Jones and John Hale, Burlington, Iowa (J. C. Pryor, Burlington, Iowa, on the brief), for appellants.

Edward J. P. Zimmerman, Special Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, and John M. Kelley, Jr., Special Assts. to the Atty. Gen., William R. Hart, U. S. Atty., Des Moines, Iowa, and William R. Sheridan, Asst. U. S. Atty., Keokuk, Iowa, on the brief), for appellees.

Before GARDNER, Chief Judge, and RIDDICK and COLLET, Circuit Judges.

RIDDICK, Circuit Judge.

The question is whether taxpayer, the Eastman Memorial Trust, was organized and operated exclusively for charitable purposes within the meaning of section 101(6) of the Internal Revenue Code, 26 U.S.C., 1946 Edition, section 101(6), which exempts from income taxation, "Corporations, and any community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for...

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