Defendant conceded that to the extent the Commission and its members strengthened ties with Latin American countries they were to be "highly commended". On the other hand, defendant directs attention to the principle stated in Estate of Blaine v. Commissioner, 22 T.C. 1195, 1212, which held that "the question in any particular case is neither whether the organization is worthy, nor whether it is engaged in desirable activities, but it is whether the particular matter under review is covered by the specific statutory provision relating thereto". Basically, defendant argues that a Commissioner appointed pursuant to the Resolution of the Council did not occupy a "public office" within the meaning of the statute.
Such a transfer, the majority tell us, is not even a gift for gift tax purposes. More recently, the Court struggled with these same questions, holding that section 1004(a)(2)(B) of the Internal Revenue Code of 1939 (predecessor of section 2522(a)(2)) permitted a gift tax deduction for a transfer for the use of the Kentucky Social Welfare Foundation (Davis v. Commissioner, 22 T.C. 1091 (1954)), but did not permit gift tax deductions for transfers to the Foundation for World Government (Estate of Blaine v. Commissioner, 22 T.C. 1195 (1954)). In Blaine, the donee organization was regarded by the respondent as exempt from income tax under section 101(8)