Estate of Bush v. United States

This estate tax refund case comes before us on the government’s motion for summary judgment. The plaintiff challenges two aspects of a deficiency assessment against the estate of Edyth Bush. First, the plaintiff objects to the Commissioner’s use, in a case where all death taxes are paid out of the charitable residuary estate, of a computational method that equalizes the charitable deduction and *164the actual charitable donation to determine the federal estate tax. Second, the plaintiff claims that the Commissioner incorrectly denied a deduction for state death taxes paid in excess of the maximum…