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STOECKEL v. COMMISSIONER

Docket No. 1365.

2 T.C. 975 (1943)

ROBBINS B. STOECKEL, THE HARTFORD-CONNECTICUT TRUST COMPANY, CO-EXECUTORS UNDER THE WILL OF ELLEN BATTELL STOECKEL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 4, 1943.

Attorney(s) appearing for the Case

Cyril Coleman, Esq., for the petitioners.

M. L. Sears, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

This proceeding involves a deficiency in estate tax determined by the Commissioner in the amount of $18,968.40. The dispute arises from the Commissioner's holding that a bequest of $60,000 was not deductible from gross estate because the donee, the Litchfield County University Club, herein known as the club, was not "organized and operated exclusively for religious, charitable, scientific...

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