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RAND v. UNITED STATES

No. 909, Docket 71-1169.

445 F.2d 1166 (1971)

John A. RAND, Executor of the Estate of Ormsby MacKnight Mitchel, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided July 22, 1971.

Attorney(s) appearing for the Case

Reid & Riege, P. C., Hartford, Conn. (William R. Judy and Sherin V. Reynolds, Hartford, Conn., on the brief), for appellee.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Paul M. Ginsburg, Michael L. Paup, Attys., Tax Div., Dept. of Justice, Washington, D. C. (Stewart H. Jones, U. S. Atty., of counsel), for appellant.

Before SMITH and HAYS, Circuit Judges, and POLLACK, District Judge.

POLLACK, District Judge:

This litigation is one of a series brought by the United States to limit the availability of estate tax charitable deductions for estates not governed by the Tax Reform Act of 1969.1 Plaintiff is the executor of the estate of Ormsby MacKnight Mitchel who died in 1964. In his Will the decedent created a trust which provided that the principal should go to various charities after the end of a life estate. The Revenue...

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