Mitchell v. United States

*618MEMORANDUM BY

CHIEF JUSTICE CAMPBELL

The considerations upon which the court bases its judgment are as follows:

The question for decision is whether, under the undisputed facts, the executors of the will, in the ascertainment of the value of the neb estate, may deduct from the value of the gross estate a bequest to trustees for charitable purposes where such bequest is upon a contingency that may never happen.(1) The revenue act of 1918, 40 Stat. 1098, sec. 403, authorizing deductions from the gross estate of the amount of all bequests or gifts to a trustee, exclusively for religious or…