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DAVISON v. COMMISSIONER OF INTERNAL REVENUE

No. 78.

81 F.2d 16 (1936)

DAVISON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 13, 1936.

Attorney(s) appearing for the Case

Alfred T. Davison, of New York City (Alfred T. Davison and E. L. Mackenzie, both of New York City, of counsel), for petitioner-appellant.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to the Atty. Gen., for respondent-appellee.

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

AUGUSTUS N. HAND, Circuit Judge.

The question involved on this appeal is whether the executor of the will of Roswell Eldridge, who died on January 27, 1927, a resident of the state of New York, is entitled to have the value of three charitable bequests deducted from the gross estate in order properly to determine the net estate for purposes of taxation.

The applicable portions of the Revenue Act 1926, 44 Stat. 72, are as follows:

"Sec. 303. For the...

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