Estate of Hume v. Commissioner

Estate of Mary A. Hume, Deceased, Wells Fargo Bank & Union Trust Company and Priscilla E. Shand, Executors v. Commissioner.

Estate of Hume v. Commissioner

Docket No. 111770.

United States Tax Court

1943 Tax Ct. Memo LEXIS 296; 2 T.C.M. (CCH) 113; T.C.M. (RIA) 43329;

May 20, 1943

Lawrence C. Baker, Esq., for the petitioners. Thomas M. Mather, Esq., for the respondent.

SMITH

Memorandum Findings of Fact and Opinion

SMITH, Judge: This proceeding involves an estate tax deficiency of $16,260.15. The sole question for our determination is whether a bequest by decedent to trustees for charitable purposes of…