Harvey v. Campbell

ATWELL, Chief Judge.

Seeking a recovery of $12,683.34 alleged to have been paid in 1948, and $11,301.40 for the year 1949, the plaintiffs base such effort upon the ground that they had established a trust for charitable, scientific, and, religious purposes, and that donations to such trust during the mentioned years should have been recognized as deductible and they seek relief under Sections 1016, 1017 and/or 23 (o), 26 U.S.C.A.

The plaintiffs owned 69% of the stock of the Tyler Foundry Company, and one of the trustees of the trust, there being three such trustees, one of whom.was plaintiff…