# Hall v. Commissioner

> United States Board of Tax Appeals · October 20, 1925 · 2 B.T.A. 931

URL: https://www.frixlaw.com/law-library/cases/4490945

## Case

- **Full name:** APPEAL OF FRANCIS COOLEY HALL, EXECUTORS OF THE WILL OF GEORGE A. HALL
- **Court:** United States Board of Tax Appeals
- **Decided:** October 20, 1925
- **Citations:** 2 B.T.A. 931; 1925 BTA LEXIS 2214
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Sternhagen
- **Judges:** Sternhagen, Steenhagen, Smith, Littleton, Trussell
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4490945

## Opinion text

*933 OPINION.
Sternhagen:
Tlie taxpayer introduced in evidence, witli tbe consent of counsel for the Commissioner, several affidavits of persons who purported to be somewhat familiar with the nature and activities of this corporation. The statements of fact contained in these affidavits are not, however, sufficient to enable us to decide whether the corporation comes within the statutory designation of an educational organization. It may be noted in passing that, even although the amount were found to be deductible, there is in the record no evidence of the amount of the bequest.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490945. Public record. Not legal advice.