United States Board of Tax Appeals December 8, 1939, Docket No. 93148 (F. G. Bonfils Trust v. Commissioner)

*1089OPINION.

Van Fossan :

As to the first of the remaining issues, the petitioners base their contention on the proposition that they are entitled “to deduct any part of their gross income which, pursuant to the terms of F. G. Bonfils’ will was ‘to be used exclusively for religious, charitable, scientific, literary or educational purposes,’ ” citing section 162 (a).