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POLSTER'S ESTATE v. C. I. R.

No. 7940.

274 F.2d 358 (1960)

ESTATE of John C. POLSTER, Deceased, Milton A. Polster and J. Paul Rocklin, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided January 18, 1960.

Attorney(s) appearing for the Case

Morris Fedder, Baltimore, Md. (J. Paul Rocklin and Joel D. Fedder, Baltimore, Md., on the brief), for petitioners.

Sharon L. King, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SOBELOFF, Chief Judge, SOPER, Circuit Judge, and R. DORSEY WATKINS, District Judge.

SOBELOFF, Chief Judge.

We are here faced with a controversy as to whether the value of a certain bequest to a religious organization, for a limited purpose, with no provision expressly voiding the gift or distributing it elsewhere upon a contingency, is deductible from the value of the gross estate under Section 812(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(d). That section provides a deduction for:

"* * * The amount of all bequests...

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