Commissioner of Internal Revenue v. John Danz Charitable Trust

JERTBERG, Circuit Judge.

Before us is a petition to review a decision of the Tax Court of the United States, 1959, 32 T.C. 469, which ordered and decided that there were no deficiencies in income tax for the taxable years 1948, 1950, 1953 and 1954. The proceedings in the Tax Court were instituted by the respondent to review a determination by the Commissioner of Internal Revenue that respondent had an income tax deficiency of $57,553.88 for the tax years above noted. The Tax Court held that the respondent was organized and operated exclusively for charitable purposes within the meaning of the…