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

No. 14650.

336 F.2d 488 (1964)

ESTATE of William ZENTMAYER, Deceased, the First Pennsylvania Banking and Trust Company, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided September 9, 1964.

Rehearing Denied October 2, 1964.

Attorney(s) appearing for the Case

Ernest L. Nagy, Drinker, Biddle & Reath, Philadelphia, Pa., for petitioner.

Loring W. Post, Atty., Dept. of Justice, Tax Div., Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

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

KIRKPATRICK, District Judge.

This is a petition to review a decision of the Tax Court affirming the Commissioner's disallowance of a deduction of the value of a charitable remainder from the gross estate of Dr. William Zentmayer, a physician who had attained eminence in the field of ophthalmology.

Allowance of a deduction of a charitable remainder in cases where the will allows the principal of the estate to be invaded depends upon there being in the will...

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