BEGGS v. UNITED STATES

No. 42509.

27 F.Supp. 599 (1939)

BEGGS v. UNITED STATES.

Court of Claims.

May 29, 1939.


Attorney(s) appearing for the Case

Caesar L. Aiello and G. Bowdoin Craighill, both of Washington, D. C. (Frederic D. McKenney, and John S. Flannery, both of Washington, D. C., and George Wharton Pepper, of Philadelphia, Pa., on the brief), for plaintiff.

Guy Patten, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


LITTLETON, Judge.

Section 403 (a) (3) of the Revenue Act of 1921, 42 Stat. 227, 279, in effect at the time of the decedent's death on May 29, 1924, provided that for the purpose of tax the value of the net estate should be determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises, or transfers for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable...

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