STATE STREET BANK AND TRUST COMPANY v. UNITED STATES

Civ. A. No. 61-441-S.

207 F.Supp. 955 (1962)

STATE STREET BANK AND TRUST COMPANY and Francis Blake, Executors of the will of John Philip Lane, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Massachusetts.

June 12, 1962.


Attorney(s) appearing for the Case

Alfred Thomas, Boston, Mass., for plaintiffs.

Elliot L. Richardson, U. S. Atty., William C. Madden, Asst. U. S. Atty., for defendant.


SWEENEY, Chief Judge.

This is the latest of a series of cases presenting the question whether a remainder to charity, subject under given circumstances to invasion by a trustee for the benefit of a life tenant, is deductible under Section 2055 of the 1954 Code or 812(d) of the 1939 Code, 26 U.S.C.1

The facts have been stipulated and are as follows:

The plaintiffs are the executors...

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