In re the Estate of Hastings

Joseph A. Cox, S.

The petitioner in this proceeding is the Hastings Foundation, a California charitable corporation organized by the trustees pursuant to the provisions of the decedent’s will for the following purposes: “ (a) For the study, prevention, treatment and cure of tuberculosis and other diseases; (b) For the erection, equipment, maintenance and operation of a sanatorium to be known as The Charles Cook Hastings Home * * * to be conducted, maintained and operated on a strictly charitable basis.”

*1090Following the testator’s specific directions, the Foundation acquired and equipped land and…