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GARDINER v. UNITED STATES

No. 24760.

458 F.2d 1265 (1972)

Mary Jane GARDINER, Executrix of the Estate of Laurabel Gardiner, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

April 17, 1972.

Attorney(s) appearing for the Case

Paul M. Ginsburg (argued), A. Jerry Busby, Lee A. Jackson, Loring W. Post, Harry Baum, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., Richard K. Burke, U. S. Atty., Phoenix, Ariz., for appellant.

Neal Kurn (argued), of Powers, Boutell & Fannin, Elias M. Romley, of Moore, Romley, Kaplan, Robbins & Green, Phoenix, Ariz., for appellee.

Before BROWNING and CHOY, Circuit Judges, and von der HEYDT, District Judge.

BROWNING, Circuit Judge:

The government appeals the allowance of a charitable deduction, under 26 U.S. C. § 2055(a) (2) (1964), to Mary Jane Gardiner, executrix of the estate of Laurabel Gardiner, deceased. We reverse.

By her last will and testament, Laurabel Gardiner established a trust of her residuary estate. The entire net income of the trust was to be paid, in various proportions, to four members of her family, including her daughter, who was to...

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