¶2Tlie taxpayer introduced in evidence, witli tbe consent of counsel for the Commissioner, several affidavits of persons who purported to be somewhat familiar with the nature and activities of this corporation. The statements of fact contained in these affidavits are not, however, sufficient to enable us to decide whether the corporation comes within the statutory designation of an educational organization. It may be noted in passing that, even although the amount were found to be deductible, there is in the record no evidence of the amount of the bequest.
2 B.T.A. 931
Hall v. Commissioner
United States Board of Tax Appeals
Decided October 20, 1925
United States Board of Tax Appeals · decided 1925-10-20
Evidence held insufficient to prove that a bequest claimed as a deduction was made to an educational organization.
Good law ✅— No negative treatment on recordhow we know
Decided 1925-10-20
How this case has been cited
Cited by 7 later decisions — most recently December 1970
1 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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