Price v. Commissioner

*1187OPINION.

Arundell:

The deduction sought by the petitioner is claimed under section 214(a) (11) of the Revenue Act of 1921 which allows, among other things, the following:

■ Contributions or gifts made within the taxable year to or for the use of: * * * any corporation, or community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, or educational purposes, * * * no part of the net earnings of which inures to the benefit of any private stockholder or individual; * * *.

*1188The claim is here made that the objects for which the civic fund is raised…