1. Home
  2. Browse Decisions
  3. F.2d
  4. 436 F.2d
  5. 436 F.2d 1281 (1971)
 

ESTATE OF STEWART v. C. I. R.

No. 18947.

436 F.2d 1281 (1971)

ESTATE of Lillie MacMunn STEWART, Deceased, W. Alan Henderson, Executor v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Third Circuit.

Decided January 5, 1971.

Rehearing Denied March 8, 1971.

Attorney(s) appearing for the Case

Paul M. Ginsburg, Tax Div., Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Michael L. Paup, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Edwin M. Dotten, Jr., Hartlaub, Braun, Thorn, Dotten & Skidmore, Summit, N. J. (Lemuel Skidmore, Summit, N. J., on the brief), for appellee.

Before HASTIE, Chief Judge, and McLAUGHLIN and ADAMS, Circuit Judges.

OPINION OF THE COURT

ADAMS, Circuit Judge.

Because private philanthropy is so deeply rooted in our society, Congress has been persistently confronted with the problem of resolving what types of incentives are appropriate in the Federal tax system for charitable contributions. A traditional incentive has been the allowance of a deduction in the computation of income, estate, and gift taxes for amounts given to charities.1

...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases