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COX v. C. I. R.

No. 72, Docket 27041.

297 F.2d 36 (1961)

Francis M. COX, Jr., W. Bingham Cox and Robert M. Cox, Executors under the will of May Bingham Cox, deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided December 5, 1961.

Attorney(s) appearing for the Case

R. Raleigh D'Adamo, New York City (Thacher, Proffitt, Prizer, Crawley & Wood, and John B. McCubbin, New York City, on the brief), for petitioners.

Michael I. Smith, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, HINCKS and FRIENDLY, Circuit Judges.

HINCKS, Circuit Judge.

Petitioners seek review of a decision of the Tax Court assessing a deficiency of $3,860.47. The question is whether a bequest by testatrix to her son, a Jesuit priest, is a bequest or transfer "to or for the use of" a religious institution within the meaning of § 812(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(d) (now § 2055 of the Internal Revenue Code of 1954, 26 U.S.C...

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