KNOERNSCHILD v. COMMISSIONER OF INTERNAL REVENUE

No. 6443.

97 F.2d 213 (1938)

KNOERNSCHILD et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

May 28, 1938.


Attorney(s) appearing for the Case

Ernst von Briesen, of Milwaukee, Wis., for petitioners.

James W. Morris, Asst. Atty. Gen., and J. Louis Monarch and Edward M. English, Sp. Assts. to Atty. Gen., for respondent.

Before SPARKS and TREANOR, Circuit Judges, and LINDLEY, District Judge.


LINDLEY, District Judge.

The only question here presented is whether a certain devise in the will of Charles Knoernschild, deceased, is of charitable character, exempt under the Revenue Act of 1926, § 303(a) (3), U.S. C. Title 26, section 412(d). The language involved is as follows: "The share which would go to my daughter Marie, who is now in the Sisterhood and who is known by the name of Sister Mary Virginita, shall be paid, under her death, to the Holy Angels...

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