Appeal of Estate of Jackson

OPINION,

Moeres: The bequests in question are admittedly charitable within the meaning of section 403 (a) (3) of the Revenue Act of 1921. The sole issue is whether the aggregate amount is deductible or *834whether it should first be reduced by the amount of the inheritance tax of the Commonwealth of Pennsylvania and the value of the remainder computed by a certain annuity formula before deduction from the gross estate.

We have already held that the amount of the deduction for charitable bequests should not be reduced by the Pennsylvania inheritance tax. Appeal of Howard K. Walter, 2 B. T. A. 453.

The…