ERIE ENDOWMENT v. UNITED STATES

No. 13992.

316 F.2d 151 (1963)

The ERIE ENDOWMENT, Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided March 28, 1963.


Attorney(s) appearing for the Case

Robert E. Kline, Pittsburgh, Pa. (William E. Hirt, Enoch C. Filer, Walter A. Dart, Jr., Erie, Pa., on the brief), for appellant.

Earl J. Silbert, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., Joseph S. Ammerman, U. S. Atty., on the brief), for appellee.

Before BIGGS, Chief Judge, STALEY, Circuit Judge, and LEAHY, District Judge.


LEAHY, District Judge.

This case is the first in which an appellate court is asked to chart the outer borders of permissible accumulation of a tax-exempt organization. Plaintiff-appellant (hereafter "Erie") is a Pennsylvania non-profit corporation, incorporated on June 1, 1949, to carry out the purposes of an irrevocable inter vivos trust established by E. H. Mack by indenture of December 10, 1935. Mack, 77 years old when he set up the trust, originally contributed...

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