BLODGET v. DELANEY

No. 4677.

201 F.2d 589 (1953)

BLODGET et al. v. DELANEY, Collector.

United States Court of Appeals First Circuit.

January 29, 1953.


Attorney(s) appearing for the Case

Bailey Aldrich, of Boston, Mass. (Choate, Hall & Stewart, Boston, Mass., on brief), for appellants.

Robert B. Ross, Sp. Asst. to Atty. Gen. (Charles S. Lyon, Asst. Atty. Gen., and Ellis N. Slack, Helen Goodner and Melva M. Graney, Sp. Assts. to Atty. Gen., George F. Garrity, U. S. Atty. and Philip T. Jones, Asst. U. S. Atty., both of Boston, Mass., on brief), for appellee.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


WOODBURY, Circuit Judge.

This is an appeal from a judgment entered on motion dismissing an action brought for a refund of estate taxes. The question presented is whether on the facts alleged in the complaint it must be ruled as a matter of law that the value of certain charitable gifts in remainder could not be definitely ascertained as of the date of a testator's death, so that in consequence his estate cannot be allowed a deduction therefor under § 812(d) of...

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