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HARTWICK COLLEGE v. UNITED STATES

No. 81-CV-281.

588 F.Supp. 926 (1984)

HARTWICK COLLEGE, Aurelia Osborn Fox Memorial Hospital Society, and Railroad and Local Men's Christian Association of Oneonta, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. New York.

May 31, 1984.

Attorney(s) appearing for the Case

Herzog, Nichols, Engstrom & Koplovitz, Albany, N.Y., for plaintiffs; James M. Reilly, Albany, N.Y., of counsel.

Frederick J. Scullin, Jr., U.S. Atty., Syracuse, N.Y., for defendant; Louis J. Lombardo, Tax Div. Atty., Dept. of Justice, Washington, D.C., of counsel.

MEMORANDUM-DECISION & ORDER

McCURN, District Judge.

This is an action by four residuary beneficiaries under the Last Will and Testament of Jessie S. Dewar to recover an overpayment of income taxes by the estate for the estate's taxable year ending April 30, 1977. The residuary beneficiaries, all of which are charitable organizations, contend that the entire amount of income earned by the estate qualified for the deduction provided by section 642(c)(2...

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