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COMMISSIONER OF INTERNAL REV. v. ROBERTSON'S ESTATE

No. 5220.

141 F.2d 855 (1944)

COMMISSIONER OF INTERNAL REVENUE v. ROBERTSON'S ESTATE.

Circuit Court of Appeals, Fourth Circuit.

April 7, 1944.

Attorney(s) appearing for the Case

Morton K. Rothschild, Sp. Asst. to the Atty. Gen., (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Wm. V. L. Turnbull, of Binghamton, N. Y., for respondent.

Before PARKER, SOPER, and DOBIE, Circuit Judges.

SOPER, Circuit Judge.

This case involves the imposition of the federal estate tax upon the estate of a decedent, and the question presented is whether or not under the provisions of § 303(a) (3) of the Revenue Act of 1926, 44 Stat. 9, as amended by § 403(a) of the Revenue Act of 1934, 48 Stat. 680, 26 U.S. C.A. Int.Rev.Acts, pages 232, 234, and under the provisions of the relevant Treasury Regulations the amount of the charitable bequests in the will of...

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