

All trustees have been employees of the Heinz Company. Heinz Company, had worked for the company in Pittsburgh since 1884.

Mueller, who was executive vice-president of the H. Heinz Company during their term as trustees. Management and control of Eden Hall was vested in a board of three trustees, all of whom were required to be employees of the H.

Mueller's will provided that the corporation maintain "a vacation home where working girls and women of proper character may go from time to time for the purpose of enjoying a vacation and obtaining rest and recreation." The regulations for admission adopted by the trustees of Eden Hall in 1939 provided that the facilities were to be available "to all working girls and women of proper character applying for admission" and further provided that "preference will be given to applicants residing in Allegheny County, Pennsylvania." After trial, briefs were submitted.Įden Hall Farm was incorporated under the Nonprofit Corporation Law of Pennsylvania on February 28, 1939, to carry out the purposes set forth in the will of Sebastian Mueller dated July 8, 1937, and admitted to probate on November 29, 1938. A stipulation of facts and a supplemental stipulation of facts, each with accompanying exhibits, were admitted in evidence at trial.
EDEM HALL PLUS
Plaintiff, Eden Hall Farm, sued the government for the recovery of federal income taxes paid by it for the taxable years 1960 through 1967, inclusive, in the amount of $114,100.37 together with interest paid thereon in the amount of $30,230.61, plus statutory interest as provided by law. Smith, Reed, Smith, Shaw & McClay, Pittsburgh, Pa., for plaintiff.ĭonald Fish, Tax Div., U.
