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RALPH H. EATON FOUNDATION v. COMMISSIONER

Docket No. 30985.

12 T.C.M. 210 (1953)

Ralph H. Eaton Foundation v. Commissioner.

United States Tax Court.

Entered February 27, 1953.

Attorney(s) appearing for the Case

Martin H. Webster, Esq., 215 West Seventh Street, Los Angeles, Calif., for the petitioner. R. E. Maiden, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in petitioner's income tax liability and imposed delinquent filing penalties as follows:

      Tax Period            Deficiency        Penalty

  3/12/47 to 1/31/48 ...    $23,263.05    (25%)    $5,815.76
  2/ 1/48 to 1/31/49 ...      1,223.88    (10%)       122.39

The questions presented are whether petitioner was an exempt charitable corporation...

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