BACH v. McGINNES

No. 14580.

333 F.2d 979 (1964)

Ruth M. BACH, Melvin C. Webb, and the First Pennsylvania Banking and Trust Company, Executors of the Estate of Charles T. Bach, Deceased, Appellants, v. Edgar A. McGINNES, individually and as District Director of Internal Revenue for the Internal Revenue District of Philadelphia, Pennsylvania.

United States Court of Appeals Third Circuit.

Decided June 30, 1964.


Attorney(s) appearing for the Case

James J. Cloran, Philadelphia, Pa. (Charles J. Biddle, Drinker Biddle & Reath, Philadelphia, Pa., on the brief), for appellants.

Edward L. Rogers, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., of counsel, on the brief), for appellee.

Before KALODNER and HASTIE, Circuit Judges, and KIRKPATRICK, District Judge.


KALODNER, Circuit Judge.

This is an appeal from the Order of the District Court dismissing the plaintiffs' action for recovery of federal estate taxes paid following disallowance of a claimed charitable deduction under Section 2055(a) of the Internal Revenue Code of 1954.1

Critical to our disposition are these undisputed facts:

Charles T. Bach, a resident of Pennsylvania died testate on May 3, 1955. After providing for...

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