Carey v. Commissioner
United States Tax Court
The decedent, who died domiciled in Pennsylvania, made bequests to charitable organizations. The probate court having jurisdiction held that the bequests were valid and ordered them paid by the executor out of the decedent's estate. Held, the bequests are deductible from the gross estate under section 812 (d) of the Internal Revenue Code.
1Opinion of the Court
Estate of William A. Carey, Deceased, The Marine National Bank of Erie, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Carey v. Commissioner
Docket No. 7882
United States Tax Court
7 T.C. 859; 1946 U.S. Tax Ct. LEXIS 70;
September 25, 1946, Promulgated
Decision will be entered under Rule 50.
The decedent, who died domiciled in Pennsylvania, made bequests to charitable organizations. The probate court having jurisdiction held that the bequests were valid and ordered them paid by the executor out of the decedent's estate. Held, the bequests are deductible from the gross estate…
2Cases cited6 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Carson's EstateSupreme Court of Pennsylvania · 1913
- Channon's EstateSupreme Court of Pennsylvania · 1920
- Carey v. CommissionerUnited States Tax Court · 1946
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