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HORACE HEIDT FOUNDATION v. UNITED STATES

No. 361-52.

170 F.Supp. 634 (1959)

HORACE HEIDT FOUNDATION v. UNITED STATES.

United States Court of Claims.

March 4, 1959.

Attorney(s) appearing for the Case

Robert V. Smith, Washington, D. C., for the plaintiff. Smith, Ristig & Smith, Washington, D. C., were on the brief.

June A. Murray, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for the defendant. James P. Garland and David A. Wilson, Jr., Washington, D. C., were on the brief.

JONES, Chief Judge.

The plaintiff sues for a refund of income taxes from September 6, 1949, through May 31, 1950, together with interest. It is the plaintiff's position that during that period it was entitled to exemption from taxes under the provisions of section 101(6) of the Internal Revenue Code of 1939, as amended (26 U.S.C. (1952 ed.) § 101), as a corporation operated exclusively for charitable and educational purposes.1

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