Leubuscher v. Commissioner of Internal Revenue

MANTON, Circuit Judge.

This petition seeks a review of a determination of the Board of Tax Appeals holding that certain legacies provided in the will of Robert Schalkenbaeh are not deductible in computing the estate tax. The deduction is claimed because two bequests are said to be “exclusively for educational purposes.” The first bequest provided for by the will is as follows:

“Forty-first. Being firmly convinced that the principles expounded by Henry George in his immortal hook entitled ‘Progress and Poverty’ will, if enacted into law, give equal opportunity to all and tend to the betterment…