MANHEIMER TRUST v. COMMISSIONER OF INTERNAL REVENUE, 93 T.C. 35 (1989) HANS S. MANNHEIMER CHARITABLE TRUST, FIRST FIDELITY BANK, N.A., TRUSTEE,FORMERLY FIRST NATIONAL STATE BANK OF NEW JERSEY, PETITIONER v. COMMISSIONEROF INTERNAL REVENUE, RESPONDENT. No. 44909-86.United States Tax Court. Filed July 12, 1989. Petitioner, a private foundation, made grants to two other private foundations, all […]
