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COMMISSIONER OF INT. REV. v. CITIZENS & SO. NAT. BANK

No. 11137.

147 F.2d 977 (1945)

COMMISSIONER OF INTERNAL REVENUE v. CITIZENS & SOUTHERN NAT. BANK.

Circuit Court of Appeals, Fifth Circuit.

February 24, 1945.

Attorney(s) appearing for the Case

I. Henry Kutz, Sewall Key, and Helen R. Carloss, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

R. B. Troutman, Furman Smith, Hughes Spalding, and John A. Sibley, all of Atlanta, Ga., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

The taxpayer, executor under a will leaving all of testator's property, subject to special bequests1 payable out of income, to a charitable foundation,2 to use the income for "charity purposes", claimed deductions in 1936, 1937, 1938 and 1939 for payment of the bequests as allowable under Sections 162(b) or (c), amounts distributable currently...

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