BOWERS v. SOUTH CAROLINA NATIONAL BANK OF GREENVILLE

No. 7077.

228 F.2d 4 (1955)

W. P. BOWERS, Former Collector of Internal Revenue, Appellant, v. SOUTH CAROLINA NATIONAL BANK OF GREENVILLE, SOUTH CAROLINA, and Marion M. Hewell, as Executors and Trustees of the Estate of Charles H. Yates, Appellees.

United States Court of Appeals Fourth Circuit.

Decided December 14, 1955.


Attorney(s) appearing for the Case

Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Attys., Dept. of Justice, Joseph E. Hines, U. S. Atty., Spartanburg, S. C., and W. A. Bull, Asst. U. S. Atty., Greenville, S. C., on the brief), for appellant.

J. Alex Neely, Jr., Anderson, S. C., and James L. Love, Greenville, S. C., for appellees.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and BRYAN, District Judge.


SOPER, Circuit Judge.

This appeal involves estate taxes in the amount of $97,074.19 and income taxes for the years 1944, 1945 and 1946 in the amount of $3,205.08 claimed by the United States to be due by the estate of Charles H. Yates, deceased, of Greenville, South Carolina. The crucial question is whether the estate, in the computation of the taxes, is entitled to a deduction of the residue of the decedent's property which was left in trust for charitable purposes...

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