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FIRST TRUST CO. OF ST. PAUL STATE BANK v. REYNOLDS

No. 12514.

137 F.2d 518 (1943)

FIRST TRUST CO. OF ST. PAUL STATE BANK v. REYNOLDS, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

August 13, 1943.

Attorney(s) appearing for the Case

Guy Chase, of St. Paul, Minn. (Kellogg, Morgan, Chase, Carter & Headley, of St. Paul, Minn., on the brief), for appellant.

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, and William A. Clineburg, Sp. Assts. to Atty. Gen., and Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellee.

Before THOMAS and JOHNSEN, Circuit Judges, and VOGEL, District Judge.

JOHNSEN, Circuit Judge.

The question here is whether a bequest to charity, in order to be deductible for estate tax purposes under section 303(a) (3) of the Revenue Act of 1926, as amended,1 and in force in 1937, must have a legal reality in the will, or whether it is sufficient if it be possessed of a practical probability under the conditions of the will and is in fact effectuated by subsequent events outside the legal reach or mandate...

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