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STATE STREET BANK & TRUST v. UNITED STATES

No. 80-1386.

634 F.2d 5 (1980)

STATE STREET BANK AND TRUST et al., Plaintiffs, Appellants, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided November 5, 1980.

Attorney(s) appearing for the Case

Richard C. Bishop, Greenfield, Mass., with whom Levy, Winer, Hodos & Berson, P.C., Greenfield, Mass., was on brief, for plaintiffs, appellants.

Robert S. Pomerance, Atty., Tax Division, Dept. of Justice, Washington, D. C., with whom Edward F. Harrington, U. S. Atty., Boston, Mass., M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup and Daniel F. Ross, Attys., Tax Division, Dept. of Justice, Washington, D. C., were on brief, for defendant, appellee.

Before CAMPBELL and BOWNES, Circuit Judges, and CAFFREY, District Judge.

LEVIN H. CAMPBELL, Circuit Judge.

This is an appeal from a judgment of the district court sustaining the Commissioner's disallowance of an estate tax charitable deduction claimed by the estate of Leah B. Cline under section 2055 of the Internal Revenue Code of 1954. At issue is whether, under circumstances existing at decedent's death, payment by a trust of the charitable bequests in decedent's will was a discretionary act or whether, instead, payment was so mandated...

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