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MARSHALL v. COMMISSIONER OF INTERNAL REVENUE

No. 49.

147 F.2d 75 (1945)

MARSHALL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 23, 1945.

Attorney(s) appearing for the Case

James Marshall, Simon Gross, Marvin J. Bloch, Mark Eisner, and Ferdinand Tannenbaum, all of New York City, for petitioner James Marshall, executor of will of Robert Marshall.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Robert Koerner, all of Washington, D. C., for respondent, Commissioner of Internal Revenue.

Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The question raised by this appeal from a decision of the Tax Court determining a deficiency in estate taxes on the part of the Estate of Robert Marshall, deceased, to the amount of $322,772.15 is whether the Commissioner of Internal Revenue and the Tax Court were right in holding that certain bequests in trust made by the will of Robert Marshall were not deductible as bequests for charitable, scientific or educational purposes when...

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