Pennsylvania Co. for Insurances on Lives & Granting Annuities v. Brown

KIRKPATRICK, District Judge.

In their return for inheritance tax, the executors of Theodore C. Birnbaum claimed the amount of $327,861.24 as a deduction from the gross estate, on the ground that this was the amount of a bequest to certain charities. The Commissioner of Internal Revenue disallowed the deduction and determined a deficiency in the tax which with interest was paid by the executors who brought this suit for its recovery. The ease was tried to the court with a jury. At the close of the testimony, each side submitted a general point for binding instructions in its favor, thus leaving…