FIRST TRUST CO. OF ST. PAUL v. REYNOLDS

No. 259.

46 F.Supp. 497 (1942)

FIRST TRUST CO. OF ST. PAUL et al. v. REYNOLDS, Collector of Internal Revenue.

District Court, D. Minnesota, Third Division.

September 15, 1942.


Attorney(s) appearing for the Case

Guy Chase and Kellogg, Morgan, Chase, Carter & Headley, all of St. Paul, Minn., for plaintiffs.

Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., for defendant.


BELL, District Judge.

This is an action for a refund of a portion of the taxes paid on the estate of the late Frank B. Kellogg. The decedent, hereinafter called the testator, bequeathed to the Protestant Episcopal Cathedral Foundation of the District of Columbia, a religious organization, the sum of $100,000 and to the University of Minnesota, an educational institution, the sum of $25,000 to be used in making loans to needy students. As to these bequests the will...

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