Hight v. United States

ANDERSON, District Judge.

Alice F. Cochran died testate on January 24, 1939 while domiciled in New Haven, Connecticut. In her will, which was admitted to probate in New Haven, she left the residue of her estate “to such charitable, benevolent, religious or educational institutions as my executors hereinafter named may determine”. The Commissioner of Internal Revenue assessed and collected an estate tax on the residuary estate in the amount of $369,-180.88. Deductions claimed by the original plaintiffs on the ground that the residue was intended to be left, and was in fact used, for charitable,…