LAMSON'S ESTATE v. UNITED STATES

No. 60-62.

338 F.2d 376 (1964)

ESTATE of Harry Henderson LAMSON, Sr., George H. Lamson, Executor, v. The UNITED STATES.

United States Court of Claims.

November 13, 1964.


Attorney(s) appearing for the Case

Llewellyn A. Luce, Washington, D. C., for plaintiff.

Gilbert W. Rubloff, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, and COLLINS, Judges.


COWEN, Chief Judge.

This suit is by plaintiff, the Estate of Harry Henderson Lamson, Sr., to recover $4,500 in estate taxes, plus interest, paid in connection with the estate tax return filed by plaintiff on May 9, 1957.

The only question presented by this case is whether a bequest to decedent's son constitutes a deductible charitable transfer for Federal estate tax purposes, where the decedent knew at the time he executed his will that his son, a priest,...

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