Sells v. Commissioner
United States Tax Court
The decedent at the age of 78, without legal advice, wrote out in longhand her will, consisting of four paragraphs. In the third paragraph she said "I would like to set aside as an educational loan fund my Bank Stock in The Orange Nat. Bank, the dividend to be used to provide scholarship first to relatives or other Boys or girls" and "I wish that $ 200.00 hundred dollars per year be given for Missions, or where most needed to The First Methodist Church in Orange, Tex.
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The decedent at the age of 78, without legal advice, wrote out in longhand her will, consisting of four paragraphs. In the third paragraph she said "I would like to set aside as an educational loan fund my Bank Stock in The Orange Nat. Bank, the dividend to be used to provide scholarship first to relatives or other Boys or girls" and "I wish that $ 200.00 hundred dollars per year be given for Missions, or where most needed to The First Methodist Church in Orange, Tex. The Pastor & Stewards as trustees." The decedent died in the following year on February 9, 1945. As a result of proceedings in…
1Opinion of the Court
OPINION.
Black, Judge:
The one issue remaining in this proceeding is whether petitioner is entitled to deduct from the value of the gross estate under section 812 (d) of the Internal Revenue Code the amount of $22,125 as representing a bequest to a trustee to be used by such trustee exclusively for religious or educational purposes. The material provisions of this section, as amended, are in the margin.1
Since the parties agree that no part of the activities of the trustee was carrying on propaganda or otherwise attempting to influence legislation and petitioner is not claiming a deduction in…
2Cases cited3 opinions
- Colton v. ColtonSupreme Court of the United States · 1888
- Robinson v. CommissionerUnited States Tax Court · 1942
- Busby v. LynnTexas Supreme Court · 1873
3Cited by14 opinions
- Waller v. CommissionerUnited States Tax Court · 1963
- Callaghan v. CommissionerUnited States Tax Court · 1960
- Davis v. CommissionerUnited States Tax Court · 1970
- The First National Bank of Omaha, of the Estate of Glenn W. McIninch Deceased v. United StatesCourt of Appeals for the First Circuit · 1982
- George W. Griffin, Jr., and William R. Griffin, Co-Executors of the Estate of George W. Griffin, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1968
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