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WATSON v. UNITED STATES

No. 14717.

355 F.2d 269 (1965)

W. W. WATSON, Schuyler E. Tylee and United States Trust Company of New York, as Executors of the Last Will and Testament of Jacques Wolf, Deceased, v. UNITED STATES of America, Appellant.

United States Court of Appeals Third Circuit.

Reargued May 25, 1965.

Decided December 22, 1965.

Attorney(s) appearing for the Case

Norman H. Wolfe, Dept. of Justice, Tax Division, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., David M. Satz, Jr., U. S. Atty., Vincent J. Commisa, Asst. U. S. Atty., on the brief), for appellant.

Bernard Cedarbaum, New York City (Charles B. Alling, Montclair, N. J., on the brief), for appellees.

Before BIGGS, Chief Judge, McLAUGHLIN, KALODNER, STALEY, HASTIE, GANEY, SMITH and FREEDMAN, Circuit Judges.

McLAUGHLIN, Circuit Judge.

The issue before us arises out of a testamentary trust in the will of Jacques Wolf who died on January 26, 1954, a resident of the State of New Jersey. The Commissioner refused to allow a deduction under Section 812(d) of the 1939 Code, 26 U.S.C. 1952 ed. § 812(d) of the amount of the bequest made by Clause (5) Art. 7 of the will as a bequest to trustees exclusively for charitable purposes. The tax was paid and thereafter the executors...

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