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COMMISSIONER OF INT. REVENUE v. BANK OF AMERICA, ETC.

No. 10213.

133 F.2d 753 (1943)

COMMISSIONER OF INTERNAL REVENUE v. BANK OF AMERICA NAT. TRUST & SAVINGS ASS'N.

Circuit Court of Appeals, Ninth Circuit.

February 25, 1943.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, Morton K. Rothschild, and Lester L. Gibson, Sp. Assts. to Atty. Gen., for petitioner.

Edward Hale Julien, of San Francisco, Cal., for respondent.

Before GARRECHT, HANEY, and HEALY, Circuit Judges.

HEALY, Circuit Judge.

Petition to review a decision of the Board of Tax Appeals. The question is whether testamentary gifts to admitted charities in remainder, after termination of an intervening life estate, are so uncertain as not to be allowable as deductions in computing estate taxes under § 303(a) (3) of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, page 232.

Elisha Cobb Mayo died August 26, 1937. His will, which had been made earlier...

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