Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in estate tax in the amount of $5,984.81. The sole issue is whether a bequest by decedent to her son, a Roman Catholic priest and member of the Society of Jesus, is a bequest or a transfer "to or for the use of" a corporation organized and operated exclusively for religious purposes within the meaning of Section 812(d) of the Internal Revenue Code of 1939.
Findings of Fact
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