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MARINE MIDLAND TRUST CO. OF SOUTHERN N. Y. v. McGOWAN

No. 256, Docket 23453.

223 F.2d 408 (1955)

MARINE MIDLAND TRUST COMPANY OF SOUTHERN NEW YORK, successor by merger to Elmira Bank and Trust Company, as Executor and Trustee of the Last Will and Testament of William P. Yates, deceased, Plaintiff-Appellee, v. George T. McGOWAN, Collector of Internal Revenue for the 28th District of New York, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided June 9, 1955.

Attorney(s) appearing for the Case

Mandeville, Buck, Teeter & Harpending, Elmira, N. Y. (Charles B. Swartwood and Joseph W. Buck, Elmira, N. Y., of counsel), for plaintiff-appellee.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky and David O. Walter, Sp. Assts. to Atty. Gen., John O. Henderson, U. S. Atty., Buffalo, N. Y., for defendant-appellant.

Before CLARK, Chief Judge, MEDINA, Circuit Judge, and DIMOCK, District Judge.

MEDINA, Circuit Judge.

The sole question before us is whether a bequest in the will of William P. Yates, who died July 26, 1945, is deductible from the gross estate for estate tax purposes, under Section 812(d) of the Internal Revenue Code, 26 U.S.C.A. § 812(d). The statute permits charitable deductions as follows:

"(d) Transfers for public, charitable, and religious uses. The amount of all bequests, legacies...

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