GARDINER v. HASSETT

Civil Action No. 3158.

63 F.Supp. 853 (1945)

GARDINER et al. v. HASSETT.

District Court, D. Massachusetts.

December 20, 1945.


Attorney(s) appearing for the Case

Hutchins & Wheeler, John E. Rogerson, and Jay B. Angevine, all of Boston, Mass., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and A. Barr Comstock, Sp. Assts. to Atty. Gen., and Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., for defendant.


FORD, District Judge.

This is an action to recover estate taxes paid by the plaintiffs as a result of a disallowance of a deduction amounting to $90,450.64 taken in the plaintiffs' return for the alleged value of contingent charitable bequests to corporations. The deduction was claimed in accordance with the provisions of Section 303(a) (3) of the Revenue Act of 1926, as amended by the Revenue Act of 1934, Section 403(a).1

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