VAN OOSTERHOUT, Circuit Judge.
Dr. Paul G. Boman, hereinafter called taxpayer, has petitioned this court to review the decision of the Tax Court upholding the Commissioner's determination disallowing taxpayer's charitable contributions deductions for gifts he made to Duluth Clinic Foundation, hereinafter called Foundation, in the years 1946 to 1949, inclusive.
The sole issue involved in this appeal is whether the Foundation qualifies as an organization to...
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