The Commissioner determined a deficiency in estate tax in the amount of $29,417.07. The question is whether a bequest to a religious organization qualifies for a deduction under section 812(d) of the 1939 Code.
FINDINGS OF FACT.
The petitioners are the executors of the estate of John C. Polster, who died, a resident of Baltimore, Maryland, on July 29, 1952. The estate tax return was filed with the district director of internal revenue for the district of...
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