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COMMISSIONER OF INTERNAL REV. v. UPJOHN'S ESTATE

No. 8877.

124 F.2d 73 (1941)

COMMISSIONER OF INTERNAL REVENUE v. UPJOHN'S ESTATE et al.

Circuit Court of Appeals, Sixth Circuit.

December 10, 1941.

Attorney(s) appearing for the Case

William L. Cary, Sp.Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, and William L. Cary, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Thomas M. Wilkins, of Washington, D. C., for respondent.

Before SIMONS, ALLEN, and McALLISTER, Circuit Judges.

SIMONS, Circuit Judge.

William E. Upjohn, deceased, after making certain specific devises and bequests by will, left the entire residue of his estate in trust for certain charitable uses. The excess income of the trust which would become part of the residue, was asserted, by the trustee, to be deductible from the taxable income of the trust as an amount permanently set aside or to be used for the purposes described in § 162(a) of the Revenue Act of 1934, and...

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