Salus Mundi Found. v. Comm'r

SALUS MUNDI FOUNDATION, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent*;

DIEBOLD FOUNDATION, INC., TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Salus Mundi Found. v. Comm'r

Docket Nos. 24741-08, 24742-08

United States Tax Court

T.C. Memo 2016-154; 2016 Tax Ct. Memo LEXIS 152; 112 T.C.M. (CCH) 227;

August 15, 2016, Filed

Diebold Found., Inc. v. Comm'r, 736 F.3d 172, 2013 U.S. App. LEXIS 22964 (2d Cir., 2013)Salus Mundi Found. v. Comm'r, 776 F.3d 1010, 2014 U.S. App. LEXIS 24240 (9th Cir., 2014)

Decisions will be entered under Rule 155.

Allen Duane…