Mississippi Valley Trust Co. v. Commissioner
United States Board of Tax Appeals
Held, that decedent's will made no bequest either specifically to any charitable organization or to trustees for charitable purposes, but bequeathed and devised testator's entire estate to his wife and two sons in fee simple.
1Opinion of the Court
MISSISSIPPI VALLEY TRUST COMPANY, ET AL., EXECUTORS, ESTATE OF FIRMIN DESLOGE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Mississippi Valley Trust Co. v. Commissioner
Docket No. 60039.
United States Board of Tax Appeals
28 B.T.A. 387; 1933 BTA LEXIS 1132;
June 15, 1933, Promulgated
Held, that decedent's will made no bequest either specifically to any charitable organization or to trustees for charitable purposes, but bequeathed and devised testator's entire estate to his wife and two sons in fee simple.
Stanley S. Waite, Esq., and Abraham Lowenhaupt, Esq., for the petitioners.
Frank…
2Cases cited1 opinion
- Mississippi Valley Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1933