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LEUBUSCHER v. COMMISSIONER OF INTERNAL REVENUE

No. 126.

54 F.2d 998 (1932)

LEUBUSCHER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 4, 1932.

Attorney(s) appearing for the Case

Frederic C. Leubuscher, of New York City, in pro. per.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Eugene G. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

This petition seeks a review of a determination of the Board of Tax Appeals holding that certain legacies provided in the will of Robert Schalkenbach are not deductible in computing the estate tax. The deduction is claimed because two bequests are said to be "exclusively for educational purposes." The first bequest provided for by the will is as follows:

"Forty-first. Being firmly convinced that the principles expounded by Henry George...

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