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PENNSYLVANIA CO. FOR INSURANCE ON LIVES, ETC. v. HELVERING

No. 5797.

66 F.2d 284 (1933)

PENNSYLVANIA CO. FOR INSURANCE ON LIVES AND GRANTING OF ANNUITIES v. HELVERING, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided June 26, 1933.

Attorney(s) appearing for the Case

Edward B. Burling and Wm. Merrick Parker, both of Washington, D. C., for appellant.

G. A. Youngquist, Sewall Key, and A. H. Conner, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and VAN ORSDEL, HITZ, and GRONER, Associate Justices.

GRONER, Associate Justice.

The issue presented on this appeal is whether a bequest to the American Anti-Vivisection Society of Philadelphia is exempt from estate tax under the provisions of section 303 (a) (3) of the Revenue Act of 1924 (43 Stat. 253, 26 USCA § 1095 note). Petitioner is the executor of the estate of one A. Sydney Logan, deceased, who by last will bequeathed to the society a sum of money in excess of ...

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