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UNITED STATES TRUST CO. v. I.R.S.

No. 85-4947.

803 F.2d 1363 (1986)

UNITED STATES TRUST COMPANY, Trustee, Jean C. Lindsey, Cynthia C. Saint-Amand, Margaret A. Chisholm, and the Estate of Alexander F. Chisholm, Deceased, Jean C. Lindsey, Successor Executrix, Plaintiffs-Appellees, v. The INTERNAL REVENUE SERVICE, an Agency of the United States of America, Defendant, The United States of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied December 5, 1986.

Attorney(s) appearing for the Case

Martha B. Brissette, Appellate Sec., William D.M. Holmes, Tax Div., Dept. of Justice, Roger M. Olsen, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Sec., Robert A. Bernstein, Washington, D.C., for defendant-appellant.

Samuel E. Scott, Heidelberg, Woodliff & Franks, Jackson, Miss., for plaintiffs-appellees.

Before JOLLY, HILL, and JONES, Circuit Judges.

ROGER MADDEN HILL, Circuit Judge:

In this appeal we are asked to determine whether an estate taxpayer which has been allowed a deduction from its federal estate tax return for the amount of a bequest made to a charitable organization is also entitled to a deduction for the amount of the bequest from its income tax return during the taxable year that the bequest was made. The United States Trust Company and the Estate of...

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