Casco Bank & Trust Company v. Johnson

POMEROY, Justice.

On May 15, 1967, Israel Bernstein, late of Portland, Maine, made a written charitable pledge to the Jewish Federation of Portland, Maine. On June 26, 1967, he died. The pledge of May 15th was then unpaid.

To quote from the complaint,

“Being aware of the established custom and tradition of the late Israel Bernstein to honor and pay all such pledges, the Executors of the Estate of Israel Bernstein honored said charitable pledge and paid the said sum to the Jewish Federation of Portland, Maine.”

The State Tax Assessor who is charged with the administration of the Inheritance Tax…