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ROSAMOND GIFFORD CHARITABLE CORP. v. UNITED STATES

Civ. No. 6819.

170 F.Supp. 239 (1958)

ROSAMOND GIFFORD CHARITABLE CORPORATION, as Administrator with the Will annexed of the Estate of Rosamond Gifford, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. New York.

On Request for Additional Findings December 31, 1958.

Attorney(s) appearing for the Case

Nottingham, Smith, Paltz & Coughlin, Hancock, Dorr, Ryan & Shove, Syracuse, N. Y., Allen B. Coughlin, Lewis C. Ryan, Raymond A. Hust, Joseph Murphy, Syracuse, N. Y., of counsel, for plaintiff.

Louis J. Lefkowitz, Atty. Gen. of New York, Herman F. Nehlsen, Asst. Atty. Gen., of counsel, as amicus curiae supporting plaintiff.

Theodore F. Bowes, U. S. Atty., Syracuse, N. Y., Kenneth P. Ray, Asst. U. S. Atty., Syracuse, N. Y., Victor A. Altman, Tax Division, Washington, D. C., of counsel, for defendant.

Mortimer M. Kassell, Attorney for State Tax Comm. of New York, Albany, N. Y., Miriam Wernick, Albany, N. Y., on the brief, as amicus curiae supporting defendant's contentions.

On Defendant's Request for Additional Findings December 31, 1958.

BRENNAN, Chief Judge.

This is an action to recover $2,128,252.97 estate taxes alleged to have been illegally assessed against and collected from the estate of Rosamond Gifford, deceased.

The merits involve the single issue as to whether or not the residuary bequest and devise in the will of the deceased are allowable as a charitable deduction under the provisions of Sec. 812(d) of the...

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