Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $4,135.66 for 1948 and $42.35 for 1950.
The questions presented are whether the petitioner was "organized and operated exclusively for * * * charitable * * * purposes" within the meaning of section 101(6) of the I. R. C. of 1939, and, alternatively, whether undistributed income of the years in question was deductible as "permanently set aside" for charitable...
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