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ROBBINS v. COMMISSIONER OF INTERNAL REVENUE

No. 3527.

111 F.2d 828 (1940)

ROBBINS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

May 2, 1940.

Attorney(s) appearing for the Case

Claude R. Branch, of Boston, Mass. (Charles Ryan, of Boston, Mass., on the brief), for petitioner for review.

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Ellis N. Slack, Sp. Assts. to Atty. Gen., on the brief), for Commissioner.

Before MAGRUDER and MAHONEY, Circuit Judges, and PETERS, District Judge.

MAHONEY, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals which affirmed a determination by the Commissioner disallowing as a deduction the value of a bequest made by the decedent, Charles H. Allen, under his will to Amherst College, an educational institution.

The question is, does the deduction sought by the petitioner come within the limitations of Section 303(a) (3) of the Revenue Act of 1926? The statute is as follows...

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