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WM. F. QUARRIE, MABLE E. QUARRIE, ETC. v. C. I. R.

No. 78-2089.

603 F.2d 1274 (1979)

WILLIAM F. QUARRIE, MABLE E. QUARRIE AND MARGARET K. QUARRIE CHARITABLE FUND, the Northern Trust Company, Trustee, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided August 15, 1979.

Attorney(s) appearing for the Case

William P. Sutter, Chicago, Ill., for petitioner-appellant.

Libero Marinelli, Jr., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before SWYGERT, SPRECHER, Circuit Judges, and NOLAND, District Judge.

SPRECHER, Circuit Judge.

The William F., Mable E. and Margaret K. Quarrie Charitable Fund (The Fund), by its trustee, The Northern Trust Company, (The Trustee), appeals from a Tax Court determination that it is a private foundation as defined by Section 509(a) of the Internal Revenue Code, rather than a supporting organization within the terms of Section 509(a)(3). The sole issue is whether the trustee of The Fund has such discretionary power to substitute beneficiaries...

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