HARTWICK COLLEGE v. UNITED STATES

No. 81-CV-281.

611 F.Supp. 400 (1985)

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.

February 25, 1985.


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.


McCURN, District Judge.

MEMORANDUM-DECISION AND ORDER

This is an action by four residuary beneficiaries of the Dewar estate to recover an alleged overpayment of income taxes by the estate for the taxable year ending April 30, 1977. Presently before the court is a motion to determine the proper method of calculating the estate's charitable deduction for income tax purposes under section 642(c)(2) of the Internal Revenue Code. For the reasons set forth below...

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