Guaranty Trust Co. v. Commissioner
United States Board of Tax Appeals
Where by will a remainder was left to certain charities after the death of a daughter without issue, and prior to the death of the decedent an operation had been performed upon the daughter which rendered her incapable of childbearing, the law nevertheless assumes that she may bear children and thus defeat the charitable remainder; therefore the Commissioner did not err in denying a deduction under section 303(a)(3) of the Revenue Act of 1926.
1Opinion of the Court
GUARANTY TRUST COMPANY OF NEW YORK, BECKIE FLORENCE BLOCH, LINDA B. HILLER AND LUDWIG SCHOLEM, AS EXECUTORS OF THE ESTATE OF ARTHUR BLOCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Guaranty Trust Co. v. Commissioner
Docket No. 45500.
United States Board of Tax Appeals
27 B.T.A. 550; 1933 BTA LEXIS 1322;
January 31, 1933, Promulgated
Where by will a remainder was left to certain charities after the death of a daughter without issue, and prior to the death of the decedent an operation had been performed upon the daughter which rendered her incapable of childbearing, the law…
2Cases cited1 opinion
- Guaranty Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1933