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PHINNEY v. DOUGHERTY

No. 19195.

307 F.2d 357 (1962)

R. L. PHINNEY, District Director of Internal Revenue, Appellant, v. J. Chrys DOUGHERTY et ux., Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied October 11, 1962.

Attorney(s) appearing for the Case

Ernest Morgan, U. S. Atty., K. Key Hoffman, Asst. U. S. Atty., San Antonio, Tex., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Michael I. Smith, Loring W. Post, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., for appellants.

Harry C. Weeks, Fort Worth, Tex., Thomas Gibbs Gee, Austin, Tex., for appellees.

Before HUTCHESON, RIVES and BELL, Circuit Judges.

RIVES, Circuit Judge.

The question is whether the taxpayers' gift in 1957 to Texas Beta Students Aid Fund (hereafter Fund) was a gift to a corporation "organized and operated exclusively for * * * educational purposes" within the meaning of section 170 (c) (2)1 [see also section 501(c) (3)] of the Internal Revenue Code of 1954, 26 U.S.C.A. § 170(c) (2), and hence deductible in computing their income tax liability for that year, all...

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